Martin I. Eisenstein


Martin provides advice and counsel to a wide variety of clients regarding interstate and international business legal issues, including online retailers, direct marketers and other multi–state companies that provide IT, Internet, telecommunications and other products and services.

His current areas of focus include state and local taxes (including unclaimed property), privacy, and trade regulation matters for such businesses.

Marty also handles litigation regarding tax and related matters, including representation of amici curiae in the U.S. Supreme Court in important cases such as Quill v. North Dakota, 504 U.S. 298 (1992).  He has spoken before various trade groups and the Maine State Bar Association, the New York Society of Certified Public Accountants, Institute for Professionals in Taxation, the International Mass Retailing Association, the COST, the Promotional Marketing Association, the American Catalog Mailers Association, and the Direct Marketing Association.  Marty is also the author of several publications regarding various tax topics that have appeared in State Tax Notes and the Journal of Multistate Taxation.  He is a co–author of “Eyes on eCom Law,” a blog that reports on legal developments of interest to direct marketers and online sellers. He also co–writes a blog for members of the American Catalog Mailers Association on tax and privacy issues.

University of Illinois (B.S., with high honors, 1972; J.D., with distinction, 1975)
University of Stockholm, Sweden (Masters of Law, 1976) 

U.S. Supreme Court
U.S. Court of Appeals, First, Fourth, and Ninth Circuits
U.S. Tax Court
U.S. District Court, District of Maine
Androscoggin County, Maine State and American (Antitrust, Business Law and Taxation Sections) Bar Associations 

Member, Order of the Coif
Certified Public Accountant, Illinois
Martindale AV Rating: 5.0
Super Lawyers® (Tax), 2007 –  2014
The Best Lawyers in America®, Litigation & Controversy: Tax and Tax Law (2007 – 2015)
Benchmark Litigation, Local Litigation Star, Tax Litigation. 

Past Chair, Federal and State Tax Section, Maine Bar Association
Past Member of Governor’s Judicial Selection Committee
“When State Sampling Methods Clash with Big, Bad Data,” IPT (2013)
“Report from the front lines – Updates on the Nexus Battles,” IPT (2014)
“Tackling Direct Mail Advertising and Sales Tax Current Challenges,” Strafford Publishing Webinar (August 28, 2013) (with Matthew P. Schaefer)
“Sampling Strategies in Sales Tax Audits,” Strafford Publishing Webinar (August 7, 2013)
“Sales and Use Tax on Digital Products and Services in 2013,” Strafford Publishing Webinar (February 12, 2013)
“Direct Mail Advertising and Sales Tax Challenges: Latest Developments with Differing State Policies,” Strafford Publishing Webinar (August 23, 2012) (with Matthew P. Schaefer)
“Sales & Use Tax on Digital Products and Services,” Strafford Publishing Webinar (March 1, 2012)
“Let the Sunshine In: The Age of Cloud Computing,” State Tax Notes (November 28, 2011) (with Barbara J. Slote)
“Sales Tax on Information Services:  Navigating Aggressive State Policies” (August 11, 2011)
“The Right Question on the Nexus Standard for Gross Receipts Taxes,” State Tax Notes (February 7, 2011) (with Matthew P. Schaefer)
Faculty: “Accounting 101 For Lawyers,” National Business Institute (September 22, 2009)
“Interstate or Intrastate: Taxability of Telecommunications,” State Tax Notes (November 12, 2007)
“Guide to Maine Taxes,” Tax Analysts – Baedeker (2001)
“Defending Against Affiliate Nexus in Sales and Use Tax Cases,” Journal of Multistate Taxation 24 (1996)
“Interstate Promotional Mailings Need Not Be Subject to Use Tax, Despite Holmes,” 4 Journal of Multistate Taxation 251 (1995) 

Chair of the Board of Northern New England Passenger Rail Authority
Member of Board of Directors of St. Mary’s Health System
Past Chair, current member of Board of Directors, Lewiston Auburn Economic Growth Council
Founder, Cedar Beach Cedar Island Supporters, Inc.
Past Chair of Central Maine Community Foundation Board; Former Member
Past Chair of LA Arts Board. 
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