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

  • B&I University: 2026 Trends for E-Commerce Companies to Watch For
    • Firm Updates

    Join partners Jamie Szal and David Bertoni as we debate the top trends we see…

  • Tax State Notes: Top State And Local Tax Policies Of 2025 
    • Firm Updates

    On December 22, 2025, Tax State Notes published a comprehensive article on the “Top State And Local Tax Policies…

  • Tax State Notes: Extraterritorial Regulation and the Internet 
    • Firm Updates

    On November 17, 2025, David Swetnam-Burland and Nathaniel A. Bessey co-authored an ‘Eyes on E-Commerce’ article for Tax State…

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…

  • Hanna Wurgaft Named Partner at Brann & Isaacson

    Brann & Isaacson, a law firm with offices in both Lewiston and Portland, has announced that Hanna Wurgaft has been made a partner of the firm. Hanna has been with Brann & Isaacson for six years and advises clients on labor and employment law, education and municipal law, and litigation.   Over the past six years, Hanna has built a statewide reputation representing employers and educational institutions in complex employment and education…

  • B&I University: 2026 Trends for E-Commerce Companies to Watch For

    Join partners Jamie Szal and David Bertoni as we debate the top trends we see coming for e-commerce companies in 2026. This conversation will cover taxes, privacy, other regulatory compliance, litigation, and other issues that e-commerce companies will face. Register now here.

  • Tax State Notes: Top State And Local Tax Policies Of 2025 

    On December 22, 2025, Tax State Notes published a comprehensive article on the “Top State And Local Tax Policies Of 2025”. The story quotes B&I attorney David Swetnam-Burland and our client, the American Commerce Marketing Association.   As Tax State Notes writes: “Under what is known as the cookie regulation in Massachusetts, finalized in October, out-of-state retailers with more than $500,000 in annual sales in the state that place cookies…

  • Peter Brann Teaches Again at Harvard Law School

    Partner Peter Brann is once again teaching at Harvard Law School this semester his popular class, The Role of the State Attorney. The accompanying externship clinic has one of the longest wait lists of any clinic at Harvard. He has taught or co-taught this class as a Visiting Lecturer in Law since 2010 at Columbia…

  • Companies that Have Paid IEEPA Tariffs Should Consider Filing Protective Lawsuits Now

    Companies that have paid IEEPA tariffs being challenged in the Supreme Court should consider filing protective lawsuits now in the Court of International Trade seeking refunds in the event the Supreme Court invalidates the tariffs. It has been reported that the Administration is playing hardball, denying requests to extend the 314-day deadline to “liquidate” the tariffs. “The…

  • Wicked Compliance: Defying the Audit Witch and Flying Free with Smart Billing Strategies 

    On November 17, 2025, Jamie Szal and Martin Eisenstein co-authored an article for Mailer’s Hub newsletter, “Wicked Compliance: Defying the Audit Witch and Flying Free with Smart Billing Strategies”.   As they write, “Direct mail producers specializing in high-volume marketing for ecommerce clients face a hydra-headed monster in the form of state sales tax compliance, where unforced errors in billing or sourcing…

  • Brann & Isaacson Closes Year of Growth with Acquisition of Dover-Foxcroft Practice

    Brann & Isaacson is expanding its respected Maine practice with a new satellite office in Dover-Foxcroft. Following many years of serving as a referral source for Piscataquis and Penobscot County residents in need of corporate and business law, estate planning, and commercial real estate services, on January 1st, B&I will take over the former Hayes…

  • Tax State Notes: Extraterritorial Regulation and the Internet 

    On November 17, 2025, David Swetnam-Burland and Nathaniel A. Bessey co-authored an ‘Eyes on E-Commerce’ article for Tax State Notes.   In “Here, There, and Everywhere: Extraterritorial Regulation and the Internet,” Swetnam-Burland and Bessey explore efforts of states and localities to expand the scope of their legal authority in the internet age beyond their geographical borders. They discuss how those efforts are tacitly changing the balance of federal…

  • Brann & Isaacson Recognized Nationally for Leadership in Litigation & Intellectual Property

    Brann & Isaacson, a law firm with offices in both Lewiston and Portland, Maine, has been recognized for its leadership in litigation and intellectual property.  The 2026 edition of Benchmark Litigation has named B&I attorneys Stacy Stitham, Peter Brann, and David Swetnam-Burland as “Litigation Stars.” Known as the definitive guide to the world’s leading litigation firms and…

  • Brann & Isaacson Welcomes Former Federal Prosecutor David Joyce as Partner

    Brann & Isaacson, a law firm with offices in both Lewiston and Portland, Maine, is pleased to announce that David Joyce has joined the firm as a Partner in its Litigation practice. David joins B&I after two decades of federal prosecutorial experience, most recently as Assistant United States Attorney. Throughout his 17-year tenure at the…

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…

  • Hanna Wurgaft Named Partner at Brann & Isaacson

    Brann & Isaacson, a law firm with offices in both Lewiston and Portland, has announced that Hanna Wurgaft has been made a partner of the firm. Hanna has been with Brann & Isaacson for six years and advises clients on labor and employment law, education and municipal law, and litigation.   Over the past six years, Hanna has built a statewide reputation representing employers and educational institutions in complex employment and education…

  • B&I University: 2026 Trends for E-Commerce Companies to Watch For

    Join partners Jamie Szal and David Bertoni as we debate the top trends we see coming for e-commerce companies in 2026. This conversation will cover taxes, privacy, other regulatory compliance, litigation, and other issues that e-commerce companies will face. Register now here.

  • Tax State Notes: Top State And Local Tax Policies Of 2025 

    On December 22, 2025, Tax State Notes published a comprehensive article on the “Top State And Local Tax Policies Of 2025”. The story quotes B&I attorney David Swetnam-Burland and our client, the American Commerce Marketing Association.   As Tax State Notes writes: “Under what is known as the cookie regulation in Massachusetts, finalized in October, out-of-state retailers with more than $500,000 in annual sales in the state that place cookies…

  • Peter Brann Teaches Again at Harvard Law School

    Partner Peter Brann is once again teaching at Harvard Law School this semester his popular class, The Role of the State Attorney. The accompanying externship clinic has one of the longest wait lists of any clinic at Harvard. He has taught or co-taught this class as a Visiting Lecturer in Law since 2010 at Columbia…

  • Companies that Have Paid IEEPA Tariffs Should Consider Filing Protective Lawsuits Now

    Companies that have paid IEEPA tariffs being challenged in the Supreme Court should consider filing protective lawsuits now in the Court of International Trade seeking refunds in the event the Supreme Court invalidates the tariffs. It has been reported that the Administration is playing hardball, denying requests to extend the 314-day deadline to “liquidate” the tariffs. “The…

  • Wicked Compliance: Defying the Audit Witch and Flying Free with Smart Billing Strategies 

    On November 17, 2025, Jamie Szal and Martin Eisenstein co-authored an article for Mailer’s Hub newsletter, “Wicked Compliance: Defying the Audit Witch and Flying Free with Smart Billing Strategies”.   As they write, “Direct mail producers specializing in high-volume marketing for ecommerce clients face a hydra-headed monster in the form of state sales tax compliance, where unforced errors in billing or sourcing…

  • Brann & Isaacson Closes Year of Growth with Acquisition of Dover-Foxcroft Practice

    Brann & Isaacson is expanding its respected Maine practice with a new satellite office in Dover-Foxcroft. Following many years of serving as a referral source for Piscataquis and Penobscot County residents in need of corporate and business law, estate planning, and commercial real estate services, on January 1st, B&I will take over the former Hayes…

  • Tax State Notes: Extraterritorial Regulation and the Internet 

    On November 17, 2025, David Swetnam-Burland and Nathaniel A. Bessey co-authored an ‘Eyes on E-Commerce’ article for Tax State Notes.   In “Here, There, and Everywhere: Extraterritorial Regulation and the Internet,” Swetnam-Burland and Bessey explore efforts of states and localities to expand the scope of their legal authority in the internet age beyond their geographical borders. They discuss how those efforts are tacitly changing the balance of federal…

  • Brann & Isaacson Recognized Nationally for Leadership in Litigation & Intellectual Property

    Brann & Isaacson, a law firm with offices in both Lewiston and Portland, Maine, has been recognized for its leadership in litigation and intellectual property.  The 2026 edition of Benchmark Litigation has named B&I attorneys Stacy Stitham, Peter Brann, and David Swetnam-Burland as “Litigation Stars.” Known as the definitive guide to the world’s leading litigation firms and…

  • Brann & Isaacson Welcomes Former Federal Prosecutor David Joyce as Partner

    Brann & Isaacson, a law firm with offices in both Lewiston and Portland, Maine, is pleased to announce that David Joyce has joined the firm as a Partner in its Litigation practice. David joins B&I after two decades of federal prosecutorial experience, most recently as Assistant United States Attorney. Throughout his 17-year tenure at the…

View All Retail & E-Commerce News