PARTNER

Matt’s practice focuses on state and local tax issues and commercial litigation in both federal and state courts. He has appeared before state tax tribunals and administrative agencies throughout the United States and regularly advises clients on a full range of state tax questions.  Matt also represents numerous leading electronic and multi–channel merchants on issues including constitutional litigation, business planning, privacy, and trade regulation.

“Matt has served our organization exceptionally … he is thoughtful, pragmatic [and] solutions-oriented.”

Former General Counsel, Top 100 Internet Retailer company

Matt has recently acted as co-counsel in two leading court challenges to state “Amazon laws” that sought to impose burdensome tax reporting and regulatory obligations on remote sellers, including DMA v. Brohl, 135 S.Ct. 1124 (2015).  Matt has extensive experience representing clients on direct mail and telecommunications tax matters. Matt is also a co–author of “Eyes on eCom Law,” a blog that reports on legal developments of interest to direct marketers and online sellers.


Swarthmore College (B.A., High Honors, 1991)
Cornell Law School (J.D., magna cum laude, 1994; Member, Order of the Coif)
Lead Articles Editor, Cornell International Law Journal 

Maine
Massachusetts
United States Supreme Court
U.S. Court of Appeals, First, Seventh, Eighth, and Tenth Circuits
U.S. District Court, Districts of Colorado, Massachusetts, Maine, and Northern District of Illinois
Androscoggin County, Maine State, Massachusetts and American (Tax and Litigation Sections) Bar Associations 

“Internet sales taxes: US states aim to put Quill back on the agenda,” E–Commerce Law & Policy (Volume 18, Issue 08, August 2016)
“US state sales tax standards raise concern over reach,” E–Commerce Law & Policy (Volume 18, Issue 09, September 2016)
“The Problems With State Efforts To Kill Quill,” State Tax Notes (May 23, 2016) (with George Isaacson)
“What Europe’s Excessive Tax Burdens Can Teach Us,” State Tax Notes (November 9, 2015) (with George Isaacson)
“US Supreme Court reinstates challenge to Colorado ‘Amazon’ law,” E-Commerce Law Reports (Volume 15, Issue 2, 2015)
“Supreme Court Report: Maine Lawyers Argue Thorny Jurisdictional Issue Before High Court,” Maine Bar Journal (Volume 30, Number 1, Winter 2015)
“Q&A: The Illinois ‘Amazon Tax’ Decision,” E–Commerce Law & Policy (November 2013)
“Online Sales Tax,” E–Commerce Law & Policy (Volume 15, Issue 05, May 2013)
“US Sales Tax for Out–of–State Online Retailers:  A Possibility?” E–Commerce Law & Policy (Volume 15, Issue 03, March 2013)
“Amazon.com LLC v. New York State Department of Taxation and Finance,” E–Commerce Law Reports (Volume 11, Issue 01, 2011)
“The Right Question on the Nexus Standard for Gross Receipts Taxes,” State Tax Notes (February 7, 2011) (with Martin I. Eisenstein)
“The Wrong Path To Tax Reform: How Parochial State Interests Undermined the Streamlined Sales Tax Project,” (testimony of George S. Isaacson on December 6, 2007 before the United States House of Representatives, Subcommittee on Commercial and Administrative Law)
“Direct Marketing Association’s Testimony on Streamlined Sales and Use Tax Agreement,” State Tax Notes (September 11, 2006) (testimony of George S. Isaacson on July 25, 2006 before the United States Senate Finance Committee, Subcommittee on International Trade)
“Use Tax: States Get Aggressive” (co–authored with George S. Isaacson), Catalog Age (November, 2004)

“Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing State Standards,” Strafford Publications Webinar (August 3, 2016) (co-presenter with Martin I. Eisenstein and Ted Bernert)
“Business Law Boot Camp,” Understanding Sales and Use Tax, National Business Institute™ Seminar (June 9, 2016)
“Navigating Sales Tax Treatment of Direct Mail and Online Promotional Communications,” Strafford Publications Webinar (May 5, 2015) (co-presenter with Martin I. Eisenstein)
Keynote Address, American Bar Association State and Local Tax Committee, ABA Tax Section 2015 Mid-Year Meeting (January 30, 2015)
“Sales and Use Tax in Maine,” National Business Institute™ Seminar (September 30, 2014) (co–presenter with Martin I. Eisenstein)
“Tackling Direct Mail Advertising and Sales Tax Current Challenges,” Strafford Publications Webinar (August 28, 2013) (co–presenter with Martin I. Eisenstein)
“Direct Mail Advertising and Sales Tax Challenges,” Strafford Publications Webinar (August 23, 2012) (co–presenter with Martin I. Eisenstein)
“Sales and Use Tax in Maine,” Lorman Education Services Seminar in Portland, Maine (May 18, 2012) (co–presenter with David W. Bertoni)
“Killing the Affiliate Nexus Tax Dead,” Affiliate Summit East (August 22, 2011) (panelist)
“Apportioning Service Revenue in Corporate Tax Compliance,” Strafford Publications Webinar (April 7, 2011)
“Nexus Issues – Income & Sales Tax,” 14th Annual Maine Tax Forum, Augusta, Maine (November 4, 2010) (co–presenter with Martin I. Eisenstein and David W. Bertoni)
“Multi–State Sales Tax Complexities for Service Transactions,” Strafford Publications Webinar (October 26, 2010)
Presenter, ERA D2C Convention (September 2010)
“Apportioning Service Revenue in Corporate Tax Compliance,” Strafford Publications Webinar (April 15, 2010)
“Legal Risks and Ethical Obligations in Setting Shipping and Handling Charges” (co–presenter with George S. Isaacson) Direct Marketing Association Tele–seminar (January 18, 2006) 
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