Services

State Taxation

The U.S. has over 10,000 state and local taxing jurisdictions imposing ever–changing, often conflicting tax obligations. A compliance error can lead to crippling liabilities. The advice of professionals who understand the complexities of―and limitations on―state and local taxing authority and the environment in which businesses operate is essential.

B&I attorneys combine a deep knowledge of tax principles with innovative problem-solving. We advise clients on sales/use taxes, business activity taxes, and industry-specific taxes facing multichannel retailers, digital and IT service providers, and others, as well as unclaimed property (escheat). We are leading authorities on the limitations on state taxing power under the U.S. Constitution and federal law. We also address select federal income tax issues.

Two abstract paintings above orange chairs in a white room.

“The firm has been superb, through a thorough understanding of our business,  in recommending and carrying out sensible strategies leading to the resolution of disputes in efficient and practical ways.  As a bonus, they are very good people to work with.”

Andrew S. Hedden

Executive Vice President and General Counsel, Scholastic Inc.

Our clients include top 100 e-commerce retailers, major media and online companies, large digital service and IT service providers, and prominent trade associations. We advise internationally-based companies about the tax implications of doing business in the United States.

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Where We Excel

Federal Protections

We have been pioneers in advising businesses on constitutional and other federal protections against aggressive state tax measures. Our team argued the two leading Supreme Court cases in this area, DMA v. Brohl and South Dakota v. Wayfair, and regularly appear before the highest courts in states throughout the country. Most recently, we have litigated challenges to efforts by California and New York to strip federal protections for retailers against state income tax overreach. And we advise non-U.S. companies on protections under federal treaties and state laws.

Contested Proceedings & Tax Appeals

Our attorneys handle tax administrative and court appeals from coast to coast. We pride ourselves on finding imaginative approaches that take advantage of procedural avenues and substantive legal doctrines to cut to the heart of a matter as efficiently as possible. With extensive experience in both administrative and civil litigation, we deliver creative, effective strategies that drive successful outcomes.

Audit Management

We assist clients with state and local tax audits, from local inquiries to complex multi-jurisdiction audits. Some team members previously worked in government, giving us an understanding of audit dynamics that sets us apart. We understand not only the governing law, but also the mechanics and strategy of the audit process, giving us (and our clients) an advantage. 

Tax Planning

The best tax management nips potential liabilities in the bud. We help clients identify state and local tax risks and benefits before launching new initiatives; manage or correct course in ongoing operations; and help clients determine adequate reserves. The B&I team brings the same creativity and energy to prospective planning that drives our industry-leading tax litigation practice.

Our State Taxation Team

Primary Contacts

Martin Eisenstein

Email: meisenstein@brannlaw.com

Phone: 207.786.3566

Jamie Szal

Email: jszal@brannlaw.com

Phone: 207.786.3566

  • David Bertoni

    David Bertoni

    Partner

  • Nathaniel Bessey

    Nathaniel Bessey

    Partner

  • Joseph Caissie

    Associate

  • Michael Carey

    Michael Carey

    Partner

  • Martin Eisenstein

    Martin Eisenstein

    Senior Partner

  • Matt Pick

    Matt Pick

    Associate

  • David Swetnam Burland

    David Swetnam-Burland

    Partner

  • Jamie Szal

    Jamie Szal

    Partner

Recent News

  • Nathaniel Bessey Again Named to Law360 Editorial Board, Tax Authority State & Local
    • Firm Updates

    Brann & Isaacson congratulates Nathaniel Bessey on being named to the 2025 Editorial Advisory Board of Law360, Tax Authority State & Local. This is…

  • Jamie Szal and Matt Pick Discuss Nonprofit Tax Planning in MaineBiz
    • Firm Updates

    On August 26, 2024, MaineBiz published “How Maine nonprofits can prepare for the 2025 sales tax exemption” by B&I attorneys Jamie Szal and Matt…

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Case Studies

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Recent
Cases

  • Former Price Promotions, Current Legal Risk

    Former price promotions, you say? Plus ça change, plus c’est la même chose. This isn’t just a quote from Jean-Baptiste Alphonse Karr or a line from Circumstances by Rush. It’s also a fitting description of the risks associated with California’s thorny and potentially unconstitutional Business & Professions Code § 17501. The combination of this statute and avaricious lawyers is…

  • B&I Files Amicus Brief for Crutchfield, Challenging Tariff Constitutionality

    On behalf of longtime Brann & Isaacson client, Crutchfield Corporation, Peter J. Brann and David Swetnam-Burland filed a friend-of-the-court brief in the Federal Circuit challenging the constitutionality of the worldwide tariffs imposed by President Trump. They argue that not only are large tariffs potentially crippling to internet retailers that necessarily import electronics and other goods, but the…

  • B&I University: Executive Efforts to Squash DEI—What it Means for Employers 

    Earlier this month, B&I’s employment team presented the latest installment in our popular B&I webinar series. Peter Lowe and Laura O’Neill discussed the practical implications of the new Administration’s challenges to employers’ DEI policies.   Through a series of executive orders, investigations and enforcement actions, the federal government has declared many “DEI practices” to be illegal….

  • B&I Files Amicus Brief for Crutchfield in Tariff Dispute

    On June 4, 2025, longtime Brann & Isaacson client, Crutchfield Corporation, filed a friend-of-the-court brief in the Federal Circuit Court of Appeals opposing an emergency stay filed by the government in a case over worldwide tariffs imposed by the President, which the Court of International Trade ruled unlawful. In the brief, filed by Peter J….

  • California Federal Judge Denies Certification in Class Action against B&I Client

    In a sharply worded May 29, 2025 order, U.S. District Judge Vince Chhabria of the Northern District of California denied a motion for class certification filed against Brann & Isaacson client, SafeOpt®, and co-defendants. After listening to questioning at a lengthy evidentiary hearing and arguments by David Bertoni and co-counsel for defendants, the judge ruled…

  • Laura O’Neill Joins Brann & Isaacson

    Brann & Isaacson, a Maine-based law firm founded in the 1920s with offices in Lewiston and Portland, is pleased to welcome Laura O’Neill as Of Counsel. A former educator herself, O’Neill will join the Municipal and Education teams at B&I.  O’Neill is a seasoned education lawyer with experience across the United States. Prior to joining…

  • David Bertoni Interrogates AI for Tax Notes State

    On May 12, 2025, Tax Notes State published the latest article by David W. Bertoni for the Eyes on E-commerce series, “Shock and Audit: Artificial Intelligence Meets State Taxation”. Bertoni’s piece provides a capsule history of artificial intelligence (AI) and then evaluates AI’s actual and potential use by state and local tax departments in their…

  • Thirteen Attorneys at Brann & Isaacson Honored by Super Lawyers 2025

    Thirteen Brann & Isaacson attorneys have been honored by Super Lawyers for 2025 and recognized for their significant contributions to the legal profession.   The research team at the national ranking service selects just 5% of the state’s lawyers every year to be included in their list of outstanding lawyers. The Rising Stars list is selected…

  • Nathaniel Bessey Again Named to Law360 Editorial Board, Tax Authority State & Local

    Brann & Isaacson congratulates Nathaniel Bessey on being named to the 2025 Editorial Advisory Board of Law360, Tax Authority State & Local. This is Bessey’s second term on the board and he brings to the position extensive experience representing the firm’s clients, including Fortune 500 companies and some of the largest Internet retailers, in all…

  • Peter Brann Named Chair of District of Maine Local Rules Committee

    On April 1, 2025, Chief Judge Lance E. Walker of the U.S. District Court for the District of Maine named Peter Brann chair of the Local Rules Advisory Committee. Brann has long served on the committee, which authored the just-published comprehensive revision to the district’s local rules. In the letter to Brann announcing the appointment,…

  • Brann & Isaacson Lawyers Present at The National Etailing and Marketing Summit in Boston

    Brann & Isaacson is pleased to announce that two of its attorneys, Stacy Stitham and Jamie Szal, will be presenting at The National Etailing and Marketing Summit in Boston from April 1-3. They will be offering critical guidance on Legal Trends for eCommerce Companies in 2025.      The National Etailing & Marketing Organization of America (NEMOA)…

View All Cases

Retail & E-Commerce News

  • Former Price Promotions, Current Legal Risk

    Former price promotions, you say? Plus ça change, plus c’est la même chose. This isn’t just a quote from Jean-Baptiste Alphonse Karr or a line from Circumstances by Rush. It’s also a fitting description of the risks associated with California’s thorny and potentially unconstitutional Business & Professions Code § 17501. The combination of this statute and avaricious lawyers is…

  • B&I Files Amicus Brief for Crutchfield, Challenging Tariff Constitutionality

    On behalf of longtime Brann & Isaacson client, Crutchfield Corporation, Peter J. Brann and David Swetnam-Burland filed a friend-of-the-court brief in the Federal Circuit challenging the constitutionality of the worldwide tariffs imposed by President Trump. They argue that not only are large tariffs potentially crippling to internet retailers that necessarily import electronics and other goods, but the…

  • B&I University: Executive Efforts to Squash DEI—What it Means for Employers 

    Earlier this month, B&I’s employment team presented the latest installment in our popular B&I webinar series. Peter Lowe and Laura O’Neill discussed the practical implications of the new Administration’s challenges to employers’ DEI policies.   Through a series of executive orders, investigations and enforcement actions, the federal government has declared many “DEI practices” to be illegal….

  • B&I Files Amicus Brief for Crutchfield in Tariff Dispute

    On June 4, 2025, longtime Brann & Isaacson client, Crutchfield Corporation, filed a friend-of-the-court brief in the Federal Circuit Court of Appeals opposing an emergency stay filed by the government in a case over worldwide tariffs imposed by the President, which the Court of International Trade ruled unlawful. In the brief, filed by Peter J….

  • California Federal Judge Denies Certification in Class Action against B&I Client

    In a sharply worded May 29, 2025 order, U.S. District Judge Vince Chhabria of the Northern District of California denied a motion for class certification filed against Brann & Isaacson client, SafeOpt®, and co-defendants. After listening to questioning at a lengthy evidentiary hearing and arguments by David Bertoni and co-counsel for defendants, the judge ruled…

  • Laura O’Neill Joins Brann & Isaacson

    Brann & Isaacson, a Maine-based law firm founded in the 1920s with offices in Lewiston and Portland, is pleased to welcome Laura O’Neill as Of Counsel. A former educator herself, O’Neill will join the Municipal and Education teams at B&I.  O’Neill is a seasoned education lawyer with experience across the United States. Prior to joining…

  • David Bertoni Interrogates AI for Tax Notes State

    On May 12, 2025, Tax Notes State published the latest article by David W. Bertoni for the Eyes on E-commerce series, “Shock and Audit: Artificial Intelligence Meets State Taxation”. Bertoni’s piece provides a capsule history of artificial intelligence (AI) and then evaluates AI’s actual and potential use by state and local tax departments in their…

  • Thirteen Attorneys at Brann & Isaacson Honored by Super Lawyers 2025

    Thirteen Brann & Isaacson attorneys have been honored by Super Lawyers for 2025 and recognized for their significant contributions to the legal profession.   The research team at the national ranking service selects just 5% of the state’s lawyers every year to be included in their list of outstanding lawyers. The Rising Stars list is selected…

  • Nathaniel Bessey Again Named to Law360 Editorial Board, Tax Authority State & Local

    Brann & Isaacson congratulates Nathaniel Bessey on being named to the 2025 Editorial Advisory Board of Law360, Tax Authority State & Local. This is Bessey’s second term on the board and he brings to the position extensive experience representing the firm’s clients, including Fortune 500 companies and some of the largest Internet retailers, in all…

  • Peter Brann Named Chair of District of Maine Local Rules Committee

    On April 1, 2025, Chief Judge Lance E. Walker of the U.S. District Court for the District of Maine named Peter Brann chair of the Local Rules Advisory Committee. Brann has long served on the committee, which authored the just-published comprehensive revision to the district’s local rules. In the letter to Brann announcing the appointment,…

  • Brann & Isaacson Lawyers Present at The National Etailing and Marketing Summit in Boston

    Brann & Isaacson is pleased to announce that two of its attorneys, Stacy Stitham and Jamie Szal, will be presenting at The National Etailing and Marketing Summit in Boston from April 1-3. They will be offering critical guidance on Legal Trends for eCommerce Companies in 2025.      The National Etailing & Marketing Organization of America (NEMOA)…

View All Retail & E-Commerce News