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.
“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.
Where We Excel
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
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David Bertoni
Partner
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Nathaniel Bessey
Partner
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Joseph Caissie
Associate
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Michael Carey
Partner
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Martin Eisenstein
Senior Partner
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David Swetnam-Burland
Partner
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Jamie Szal
Partner
Recent News
Case Studies
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Recent
Cases
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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…
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Upcoming Webinar: Employment Law
Join us on May 20 at 12:00pm ET for the next installment of our employment law webinar series, presented by Brann & Isaacson in partnership with Career Management Associates (CMA). B&I Partner Peter Lowe will be joined by David Ciullo, CEO of CMA, to discuss the most topical employment law developments affecting employers today. The…
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B&I University: AI and the Hidden IP Risks You Need to Know
As retailers increasingly use AI tools to enhance and inform operations, they must understand the legal framework governing their deployment to protect their brands. Join Managing Partner Stacy Stitham and Partner Kevin Haley for our upcoming B&I University webinar on Wednesday, May 20. In the presentation, we will explore the critical intersection of: The webinar will conclude with general risk mitigation strategies businesses can implement as they…
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Privacy Revisited: Connecticut’s Substantial Amendments Take Effect July 1, 2026
Connecticut has given its privacy law a facelift for 2026, with significant changes taking effect starting July 1. Read about the notable amendments here. As always, we remind you that a client alert is not legal advice and urge you to reach out to a member of our team with questions. Stacy O. Stitham |sstitham@brannlaw.com…
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Nathaniel Bessey Selected to Serve Third Term on Law360’s 2026 Tax Authority State & Local Editorial Board
Brann & Isaacson congratulates Nathaniel Bessey on being invited to serve on Law360’s 2026 Tax Authority State & Local Editorial Board. This is Nat’s third term on the board. Nat represented the American Commerce Marketing Association (ACMA) in its successful court challenge of California Franchise Tax Board guidance the effect of which would have removed important federal protections relied upon by out-of-state business engaged…
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Portland Press Herald: Peter Brann on Ranked-Choice Voting
Brann & Isaacson partner Peter Brann was quoted in the Portland Press Herald on April 1 in a story titled “Maine high court hears arguments for and against expansion of ranked-choice voting.” Supporters and opponents of a proposed expansion of ranked-choice voting in Maine presented conflicting arguments to the state’s high court Wednesday on whether…
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Brann & Isaacson Offers Guidance on Maine Paid Family and Medical Implementation
As Maine’s Paid Family and Medical Leave (PFML) program moves closer to full implementation on May 1, 2026, Brann & Isaacson is emerging as a leading authority for employers statewide seeking clear, practical guidance on the new law’s requirements and real-world implications. The firm’s recent webinar on PFML on March 5 drew more than 300 employers from across the state, underscoring both the widespread impact of the program and the uncertainty many organizations continue…
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B&I University: SCOTUS Invalidates Emergency Tariffs
In the weeks since the Supreme Court’s decision invalidating emergency (IEEPA) tariffs, there has been a whirlwind of activity among multiple US Courts in connection with tariffs enforced (or, rather, attempted to be enforced) by the current presidential administration. We’ll discuss this in an upcoming B&I University webinar on Wednesday, March 18. Join the B&I…
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Upcoming Webinar: Maine Paid Family Medical Leave
By now, employers in Maine will be familiar with the basics of Maine’s Paid Family Medical Leave (MPFML) program. What employers are looking for is guidance on implementation of the program on May 1st. Join us for a webinar on Thursday, March 5 at 12pm ET. The session is designed to address the practical realities…
-
Peter Brann Discusses Tariffs on Maine State Chamber Podcast
Brann & Isaacson partner Peter Brann was invited to speak on The Bottom Line, a podcast produced by the Maine State Chamber of Commerce. He discusses the Supreme Court’s recent decision striking down tariffs imposed under the International Emergency Economic Powers Act—and breaks down what the ruling means for presidential authority, congressional power, and the…
-
Maine Legislature Considering Problematic New Privacy Bill
On February 10, 2026, Maine’s House of Representatives passed LD 1822, the Maine Online Data Privacy Act. This law surfaced in early 2025, then, as now, it faced stiff opposition from the business community. On behalf of the Maine State Chamber of Commerce, we lobbied last spring to abandon LD 1822 in favor of a…
Retail & E-Commerce News
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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…
-
Upcoming Webinar: Employment Law
Join us on May 20 at 12:00pm ET for the next installment of our employment law webinar series, presented by Brann & Isaacson in partnership with Career Management Associates (CMA). B&I Partner Peter Lowe will be joined by David Ciullo, CEO of CMA, to discuss the most topical employment law developments affecting employers today. The…
-
B&I University: AI and the Hidden IP Risks You Need to Know
As retailers increasingly use AI tools to enhance and inform operations, they must understand the legal framework governing their deployment to protect their brands. Join Managing Partner Stacy Stitham and Partner Kevin Haley for our upcoming B&I University webinar on Wednesday, May 20. In the presentation, we will explore the critical intersection of: The webinar will conclude with general risk mitigation strategies businesses can implement as they…
-
Privacy Revisited: Connecticut’s Substantial Amendments Take Effect July 1, 2026
Connecticut has given its privacy law a facelift for 2026, with significant changes taking effect starting July 1. Read about the notable amendments here. As always, we remind you that a client alert is not legal advice and urge you to reach out to a member of our team with questions. Stacy O. Stitham |sstitham@brannlaw.com…
-
Nathaniel Bessey Selected to Serve Third Term on Law360’s 2026 Tax Authority State & Local Editorial Board
Brann & Isaacson congratulates Nathaniel Bessey on being invited to serve on Law360’s 2026 Tax Authority State & Local Editorial Board. This is Nat’s third term on the board. Nat represented the American Commerce Marketing Association (ACMA) in its successful court challenge of California Franchise Tax Board guidance the effect of which would have removed important federal protections relied upon by out-of-state business engaged…
-
Portland Press Herald: Peter Brann on Ranked-Choice Voting
Brann & Isaacson partner Peter Brann was quoted in the Portland Press Herald on April 1 in a story titled “Maine high court hears arguments for and against expansion of ranked-choice voting.” Supporters and opponents of a proposed expansion of ranked-choice voting in Maine presented conflicting arguments to the state’s high court Wednesday on whether…
-
Brann & Isaacson Offers Guidance on Maine Paid Family and Medical Implementation
As Maine’s Paid Family and Medical Leave (PFML) program moves closer to full implementation on May 1, 2026, Brann & Isaacson is emerging as a leading authority for employers statewide seeking clear, practical guidance on the new law’s requirements and real-world implications. The firm’s recent webinar on PFML on March 5 drew more than 300 employers from across the state, underscoring both the widespread impact of the program and the uncertainty many organizations continue…
-
B&I University: SCOTUS Invalidates Emergency Tariffs
In the weeks since the Supreme Court’s decision invalidating emergency (IEEPA) tariffs, there has been a whirlwind of activity among multiple US Courts in connection with tariffs enforced (or, rather, attempted to be enforced) by the current presidential administration. We’ll discuss this in an upcoming B&I University webinar on Wednesday, March 18. Join the B&I…
-
Upcoming Webinar: Maine Paid Family Medical Leave
By now, employers in Maine will be familiar with the basics of Maine’s Paid Family Medical Leave (MPFML) program. What employers are looking for is guidance on implementation of the program on May 1st. Join us for a webinar on Thursday, March 5 at 12pm ET. The session is designed to address the practical realities…
-
Peter Brann Discusses Tariffs on Maine State Chamber Podcast
Brann & Isaacson partner Peter Brann was invited to speak on The Bottom Line, a podcast produced by the Maine State Chamber of Commerce. He discusses the Supreme Court’s recent decision striking down tariffs imposed under the International Emergency Economic Powers Act—and breaks down what the ruling means for presidential authority, congressional power, and the…
-
Maine Legislature Considering Problematic New Privacy Bill
On February 10, 2026, Maine’s House of Representatives passed LD 1822, the Maine Online Data Privacy Act. This law surfaced in early 2025, then, as now, it faced stiff opposition from the business community. On behalf of the Maine State Chamber of Commerce, we lobbied last spring to abandon LD 1822 in favor of a…