PARTNER

Matt’s practice focuses on state and local tax issues and disputed proceedings in both federal and state courts. A leading advocate concerning the proper limitations on state taxing power and regulatory authority, Matt has twice appeared as co-counsel before the United States Supreme Court, most recently representing the Respondent companies in the landmark case of South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018). Matt also served as co-counsel for the Petitioner in Direct Marketing Ass’n v. Brohl, 135 S.Ct. 1124 (2015), winning a unanimous ruling on an important question of federal court jurisdiction. He has represented ecommerce vendors, multichannel retailers, and trade associations in numerous other cases of note before courts and state tax tribunals throughout the United States, including: Newegg, Inc. v. Alabama Department of Revenue, Alabama Tax Tribunal (2018); American Catalog Mailers Ass’n v. Heffernan, Massachusetts Superior Court (2017); Crutchfield Corp. v. Testa, Supreme Court of Ohio (2016); and Performance Marketing Ass’n v. Hamer, Supreme Court of Illinois (2013).

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

Former General Counsel, Top 100 Internet Retailer company

In addition to protecting his clients’ rights in disputed proceedings, Matt regularly advises businesses on a full range of state tax questions, from planning and compliance to the constitutional protections afforded interstate and international trade. Matt has extensive experience representing clients on direct mail and telecommunications tax matters.  A frequent speaker and presenter, Matt is also a co–author of “Eyes on E-Commerce,” a regular column presented by the firm’s lawyers in State Tax Notes.


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
Maine State, Massachusetts, and Androscoggin County Bar Associations
American Bar Association (Tax and Litigation Sections; State and Local Tax Executive Committee; Notes & Articles Editor, The Tax Lawyer (SALT))

“Internet Sales Tax: US Supreme Court Eliminates Physical Presence Rule and Leaves Uncertainty,” Digital Business Lawyer (August 2018)
“Answering Questions About Post-Wayfair Compliance,” American Catalog Mailers Association Legal Corner (July 26, 2018) (with Martin I. Eisenstein)
“Saving E-Commerce From ‘Virtual Nexus’ Predators: ITFA to the Rescue,” State Tax Notes (September 4, 2017) (with George S. Isaacson)
“Retail Giants vs. Small Business: The Real Remote Sales Tax Fight,” State Tax Notes (February 27, 2017) (with George S. Isaacson)
“US state sales tax standards raise concern over reach,” E–Commerce Law & Policy (Volume 18, Issue 09, September 2016)
“Internet sales taxes: US states aim to put Quill back on the agenda,” E–Commerce Law & Policy (Volume 18, Issue 08, August 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)

“Economic Presence Nexus for States and Local Taxes: Meeting the Challenges of Developing State Standards After Wayfair,” Strafford Webinar (September 24, 2019) (co-presenter with Martin I. Eisenstein)
“Sales Tax Treatment of Direct Mail and Online Communications,” Strafford Webinar (August 20, 2019) (co-presenter with Martin I. Eisenstein)
Wayfair – The Year in Review,” Institute for Professionals in Taxation 43rd Annual Conference (June 25, 2019) (co-presenter with Scott Peterson)
Wayfair II: Broader Implications for Service Providers, International Sales and Other Taxes,” 2019 Advanced Sales/Use Tax Seminar jointly sponsored by the American Bar Association’s Tax Section and the Institute for Professionals in Taxation (March 13, 2019) (co-presenter with Valerie Dickerson and Scott Peterson)
“State Tax Guidance on Remote Sellers Post-Wayfair: State Law on Economic Nexus, Compliance Challenges” Strafford Webinar (December 11, 2018) (co-presenter with Martin I. Eisenstein and Michael T. Dillon)
“Online Sales Tax Collection After Wayfair,” California Lawyers Association Intellectual Property Law Section Webinar (December 4, 2018)
“Life After Wayfair,” 2018 New England State and Local Tax Forum (November 14, 2018) (co-presenter with Carolynn Kranz and Harley Duncan)
Wayfair Kills Quill, Creates Uncertainty,” Institute for Professionals in Taxation’s 2018 Sales Tax Symposium (October 1, 2018) (co-presenter with Jordan Goodman and Bruce Johnson)
“Online Sales Tax After Wayfair,” Cyber Law & Business Report (September 12, 2018) (Interviewed by Bennet Kelley)
South Dakota v. Wayfair: Overturning Physical Presence Rule, New Tax Challenges for Multistate Businesses,” Strafford Webinar (August 23, 2018) (co-presenter with Martin I. Eisenstein and Edward Bernert)
“Breaking Down the Aftermath of the Wayfair Decision,” MCM CommerceChat Podcast (July 17, 2018) (Interviewed by Michael O’Brien)
“Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing State Standards,” Strafford Publications Webinar (September 27, 2017) (co-presenter with Martin I. Eisenstein and Edward Bernert)
“Can States Regulate Remote Sellers into Submission to Collect States’ Taxes?” Council on State Taxation (COST) 2017 Sales Tax Conference, San Antonio, Texas (February 27, 2017) (co-presenter with Clark Calhoun)
“Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing State Standards for Income, Sales and Gross Receipts Taxes,” Manufacturers’ Education Council 26th Annual Ohio Tax Conference, Columbus, Ohio (January 24, 2017) (co-presenter with Martin I. Eisenstein, Kelvin M. Lawrence and Vince Magnacca)
“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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