Martin I. Eisenstein


For more than thirty years, Mr. Eisenstein has regularly advised, counseled, negotiated and handled litigation and transactions regarding state and local tax issues and unclaimed property matters, including compliance, audits, and litigation.

His current areas of focus include state and local taxes on retailers and providers of IT products and services.

Mr. Eisenstein has represented the Direct Marketing Association (“DMA”) as amicus curiae in the U.S. Supreme Court cases of Quill v. North Dakota, 504 U.S. 298 (1992) and D.H. Holmes Company, LTD, 486 U.S. 24 (1988), and has also represented Newegg and the DMA as amicus curiae in the petition for certiorari filed in the U.S. Supreme Court in the and New York litigation. Among the cases in which Mr. Eisenstein has handled are: AOL Inc. v. Department of Revenue, Washington Superior Court, No. 12-2-012005, July 26, 2013; AOL LLC v. Iowa Dep’t of Revenue, 771 N.W. 2d 404 (Iowa 2009); Random House, Inc. v. Div. of Taxation, 23 N.J. Tax 291 (2006); and L.L. Bean, Inc. v. Tax Assessor, 649 A.2d 331 (Me. 1994).  He has lectured before the IPT, Association of American Publishers, Direct Marketing Association, American Catalog Mailers Association, New England Mail Order Association, International Mass Retailing Association, New York Society of Certified Public Accountants, COST, the Promotional Marketing Association, the Maine State Bar Association and the Darden School of Business, University of Virginia, Executive Training Program. Mr. Eisenstein regularly provides webinars on state and local tax issues. Mr. Eisenstein is the author of several publications, and Mr. Eisenstein is co-author of the blog, Eyes on Ecom Law.  He also co-authors a regular column on state tax and related issues for the American Catalog Mailers Association.

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 – 2018
The Best Lawyers in America®, Litigation & Controversy: Tax and Tax Law (2007 – 2019)
Benchmark Litigation, Local Litigation Star, Tax Litigation. 

“State Sales And Transaction Taxes of IT Products and Services: Navigating the Evolving Landscape,” Strafford Publishing webinar (March 5, 2015)
“Transaction Taxes on Information Technologies: The Threat, State Tax Notes (December 22, 2014)(with Michael Carey)
“Sampling in Sales Tax Audits,” Strafford Publishing webinar (December 9, 2014)
“Sales & Use Tax in Maine,” National Business Institute (September 17, 2014)
“Report from the front lines – Updates on the Nexus Battles,” IPT (2014)
“When State Sampling Methods Clash with Big, Bad Data,” IPT (2013)
“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)
Faculty: “Legal Considerations for Online Marketers,” University of Virginia, Darden School For Business (April 30, 2008)
Past Chair, Federal and State Tax Section, Maine Bar Association
Past Member of Governor’s Judicial Selection Committee
“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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