B&I Attorneys Tackle Local Tax Issues In State Tax Notes Article

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B&I Attorneys Tackle Local Tax Issues In State Tax Notes Article


Managing partner Martin I. Eisenstein and attorney Jamie Szal, who recently joined Brann & Isaacson after practicing state and local tax law in Massachusetts, have written a news article for State Tax Notes on “The L in SALT: Limits on Local Jurisdiction to Tax,” which discusses the constitutional analysis applicable to taxes imposed by local home rule jurisidictions, as found in such states as Alabama, Arizona, Colorado, Illinois, and Louisiana. In the article, Eisenstein and Szal suggest that Commerce Clause nexus, as both a practical and a legal matter, must be determined by reference to an entity’s contacts to the local jurisdiction alone, and not the state as a whole. The full article can be read here.

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