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

  • David Swetnam Burland

    David Swetnam-Burland

    Partner

  • Jamie Szal

    Jamie Szal

    Partner

Recent News

  • Nathaniel Bessey Selected to Serve Third Term on Law360’s 2026 Tax Authority State & Local Editorial Board 
    • Firm Updates

    Brann & Isaacson congratulates Nathaniel Bessey on being invited to serve on Law360’s 2026 Tax Authority State…

  • B&I University: SCOTUS Invalidates Emergency Tariffs
    • Events

    In the weeks since the Supreme Court’s decision invalidating emergency (IEEPA) tariffs, there has been…

  • Tax Notes State: What’s New in the World of AI and State Tax? 
    • Firm Updates

    On January 19, Martin Eisenstein and Joseph Caissie wrote a cover story for Tax Notes…

View All News

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…

  • Employment Law Webinar Series

    September 22, 2026 at 12PM ET Peter and Dave are back after a summer break and ready to continue their complimentary Employment Law Webinar Series. Join Peter Lowe of Brann & Isaacson and David Ciullo of Career Management Associates on Tuesday, September 22 at 12:00 PM for the next installment in this popular series, where they’ll discuss the latest developments and…

  • B&I University: The Latest Developments on Packaging EPR Programs

    Are you in compliance with new packaging regulations? Customer see a package. Regulators see obligations. Join Jamie Szal for a follow-up webinar on the hot topic of Extended Producer Responsibility (EPR) Programs.  If your business manufactures, sells or imports packaged goods, these regulations could impact you.   This program will focus on the packaging EPR…

  • Brann & Isaacson Ranked by Chambers High Net Worth Guide for Private Wealth Law

    Brann & Isaacson has been ranked in the 2026 Chambers High Net Worth Guide for its Private Wealth Law practice in Maine, underscoring the firm’s reputation as one of the state’s leading private wealth practices. The firm advises individuals, families and closely held businesses on sophisticated estate planning, trust and estate administration, tax planning and…

  • Tax Notes State: Extraterritoriality and the Internet — In the State Tax Event Horizon

    On August 17, David Swetnam-Burland authored the latest installment of his Eyes on E-Commerce column for Tax Notes State, titled “Extraterritoriality and the Internet: In the State Tax Event Horizon.” States and localities are increasingly taxing online business activity that occurs entirely outside their borders — from Colorado home-rule cities to income tax theories based…

  • Earned Paid Leave is Back on Employers’ Radar

    If your organization’s Earned Paid Leave (EPL) policy has not been reviewed recently, now may be the time. A recent change to the Maine law and a new Maine Department of Labor interpretation, could affect how employers track leave and may require policy updates. Read our latest alert for a summary of the changes and…

  • California’s Upcoming Mandatory Cybersecurity Audit Requirements

    California – typically at the vanguard in consumer privacy law – will soon be launching a cybersecurity audit requirement for businesses whose processing of personal information presents “significant risk” to consumers’ security. Click here to view or download the full client alert.

  • Brann & Isaacson Attorneys Earn National Recognition in The Best Lawyers in America® 2027

    Brann & Isaacson (B&I), a Maine-based boutique law firm with offices in Lewiston, Portland and Dover-Foxcroft, is pleased to announce that its attorneys have been recognized in The Best Lawyers in America® 2027 Edition and Best Lawyers: Ones to Watch® in America 2027. The honors come during a period of continued growth for Brann &…

  • New Sexual Harassment Training Resource for Maine Employers

    Peter Lowe recently participated in a panel convened by the Maine Human Rights Commission and the Maine Department of Labor to develop a sexual harassment prevention training video for Maine employers and employees. The recording is now available. View the Training Video The training video was created as a resource to help employers meet the…

  • States Starting to Require AI Disclosures in Privacy Policies

    Whether slow and steady or with the speed of a runaway freight train, AI is likely creeping into your ecommerce operations. Perhaps helping to answer customer questions via LiveChat or in your navigation bar, or jazzing up your advertising copy, AI is suddenly cropping up everywhere. Click here to view or download the full client alert.…

  • Peter Lowe Appointed to Maine School Employee Investigations Working Group 

    Brann & Isaacson partner Peter Lowe has been appointed by Maine Department of Education Commissioner Pender Makin to serve on the working group established under LD 2192, An Act Regarding School Employee Investigations.  Created by the Maine Legislature, the working group will review and develop recommendations related to school employee investigations throughout the state. The group is expected to convene in August to establish its work plan…

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…

  • Employment Law Webinar Series

    September 22, 2026 at 12PM ET Peter and Dave are back after a summer break and ready to continue their complimentary Employment Law Webinar Series. Join Peter Lowe of Brann & Isaacson and David Ciullo of Career Management Associates on Tuesday, September 22 at 12:00 PM for the next installment in this popular series, where they’ll discuss the latest developments and…

  • B&I University: The Latest Developments on Packaging EPR Programs

    Are you in compliance with new packaging regulations? Customer see a package. Regulators see obligations. Join Jamie Szal for a follow-up webinar on the hot topic of Extended Producer Responsibility (EPR) Programs.  If your business manufactures, sells or imports packaged goods, these regulations could impact you.   This program will focus on the packaging EPR…

  • Brann & Isaacson Ranked by Chambers High Net Worth Guide for Private Wealth Law

    Brann & Isaacson has been ranked in the 2026 Chambers High Net Worth Guide for its Private Wealth Law practice in Maine, underscoring the firm’s reputation as one of the state’s leading private wealth practices. The firm advises individuals, families and closely held businesses on sophisticated estate planning, trust and estate administration, tax planning and…

  • Tax Notes State: Extraterritoriality and the Internet — In the State Tax Event Horizon

    On August 17, David Swetnam-Burland authored the latest installment of his Eyes on E-Commerce column for Tax Notes State, titled “Extraterritoriality and the Internet: In the State Tax Event Horizon.” States and localities are increasingly taxing online business activity that occurs entirely outside their borders — from Colorado home-rule cities to income tax theories based…

  • Earned Paid Leave is Back on Employers’ Radar

    If your organization’s Earned Paid Leave (EPL) policy has not been reviewed recently, now may be the time. A recent change to the Maine law and a new Maine Department of Labor interpretation, could affect how employers track leave and may require policy updates. Read our latest alert for a summary of the changes and…

  • California’s Upcoming Mandatory Cybersecurity Audit Requirements

    California – typically at the vanguard in consumer privacy law – will soon be launching a cybersecurity audit requirement for businesses whose processing of personal information presents “significant risk” to consumers’ security. Click here to view or download the full client alert.

  • Brann & Isaacson Attorneys Earn National Recognition in The Best Lawyers in America® 2027

    Brann & Isaacson (B&I), a Maine-based boutique law firm with offices in Lewiston, Portland and Dover-Foxcroft, is pleased to announce that its attorneys have been recognized in The Best Lawyers in America® 2027 Edition and Best Lawyers: Ones to Watch® in America 2027. The honors come during a period of continued growth for Brann &…

  • New Sexual Harassment Training Resource for Maine Employers

    Peter Lowe recently participated in a panel convened by the Maine Human Rights Commission and the Maine Department of Labor to develop a sexual harassment prevention training video for Maine employers and employees. The recording is now available. View the Training Video The training video was created as a resource to help employers meet the…

  • States Starting to Require AI Disclosures in Privacy Policies

    Whether slow and steady or with the speed of a runaway freight train, AI is likely creeping into your ecommerce operations. Perhaps helping to answer customer questions via LiveChat or in your navigation bar, or jazzing up your advertising copy, AI is suddenly cropping up everywhere. Click here to view or download the full client alert.…

  • Peter Lowe Appointed to Maine School Employee Investigations Working Group 

    Brann & Isaacson partner Peter Lowe has been appointed by Maine Department of Education Commissioner Pender Makin to serve on the working group established under LD 2192, An Act Regarding School Employee Investigations.  Created by the Maine Legislature, the working group will review and develop recommendations related to school employee investigations throughout the state. The group is expected to convene in August to establish its work plan…

View All Retail & E-Commerce News