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Martin I. Eisenstein


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F: (207) 783-9325 Download Vcard

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Martin I. Eisenstein provides advice and counsel to a wide variety of clients regarding interstate and international business legal issues, including direct marketers and other multi-state businesses. These issues include tax law, commercial transactions law, financing issues, strategic liaisons and partnerships, and promotional and other trade regulation issues. He also handles litigation regarding tax and trade regulation 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). Martin has spoken before various trade groups and the Maine State Bar Association, the New York Society of Certified Public Accountants, the International Mass Retailing Association, the Committee on State Taxation, the Promotional Marketing Association and the Direct Marketing Association. He is also the author of several publications regarding various tax topics that have appeared in State Tax Notes and the Journal of Multistate Taxation. Martin was selected by his peers for inclusion in New England Super Lawyers® (2007 - 2013) and in The Best Lawyers in America® (2007 - 2015) in the fields of Litigation & Controversy—Tax and Tax Law, and identified by Benchmark Litigation as a local litigation star in the field of Tax Litigation.

Martin serves on the firm's Management Committee. 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).


Member, Order of the Coif. Certified Public Accountant, Illinois (1972); U.S. Department of Justice, Antitrust Division and U.S. Attorney's Office, E.D. Virginia (1977 - 1983); Reporter, State Tax Notes; Chair, Federal and State Tax Section Maine Bar Association; Chair of the Board of Northern New England Passenger Rail Authority; Past Chair and Member, Lewiston Auburn Economic Growth Council; Member of Governor’s Judicial Selection Committee; Member and Past Chair of Central Maine Technical Foundation Board; Member and Past Chair of LA Arts Board.


Illinois (1976); Maine (1984); 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.


Author: "Let the Sunshine In: The Age of Cloud Computing," State Tax Notes (November 28, 2011) (with Barbara J. Slote); "The Right Question on the Nexus Standard for Gross Receipts Taxes," State Tax Notes (February 7, 2011) (with Matthew P. Schaefer); "Interstate or Intrastate: Taxability of Telecommunications," State Tax Notes (November 12, 2007); "Interstate Promotional Mailings Need Not Be Subject to Use Tax, Despite Holmes," 4 Journal of Multistate Taxation 251 (1995); "Defending Against Affiliate Nexus in Sales and Use Tax Cases," Journal of Multistate Taxation 24 (1996); "Guide to Maine Taxes," Tax Analysts - Baedeker (2001). Faculty: "Accounting 101 For Lawyers," National Business Institute, September 22, 2009.