Martin I. Eisenstein

MANAGING PARTNER

Martin Eisenstein is Managing Partner of Brann & Isaacson.  His current area of concentration is advice and counsel to, and litigation on behalf of, internet/direct marketers and IT service providers in connection with state and local tax and unclaimed property matters.  Marty was co-counsel for Wayfair, Overstock, and Newegg throughout the proceedings that led to the U.S. Supreme Court’s decision on June 21, 2018—South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018).  He has represented internet retailers and other direct marketers in a number of cases in the last several years involving constitutional and federal and state statutory challenges to the states’ assessments of sales taxes, income taxes, and gross receipts taxes in Alabama, Colorado, Indiana, Illinois, Massachusetts, New Jersey, Ohio, Tennessee, Texas, Virginia, Washington and Wyoming;  as amicus curiae on behalf of the DMA 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 representation of the companies in the following cases:  Newegg, Inc. v. State of Alabama Department of Revenue, Alabama Tax Tribunal (2018); Crutchfield, Inc. v. Testa, Supreme Court of Ohio (2016); 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).

Marty regularly makes presentations on a variety of state and local use tax issues before organizations such as the ABA-IPT Advanced Tax Seminars, COST, Strafford Publications, and trade associations such as the American Catalog Mailers Association.  He is the author of several publications, including many articles in State Tax Notes for his firm’s quarterly column entitled Eyes on E-Commerce Law, of which he is a co-author.  The articles have included Chaos Theory:  The States’ Response to Wayfair (6/10/19); Wayfair and P.L. 86-272 in a Services Economy (11/5/18); Public Law 86-272:  Sunlight for a Cloud Service (5/21/18); Here, There, and Everywhere:  Constitutional Limits on IT Sourcing (11/27/17);  The L in SALT:  Limits on Local Jurisdiction to Tax (5/29/17); Where’s Waldo:  Sourcing IT and Cloud Services (8/8/16); Taxing Thin Air:  Cloud Computing Meets Limitless Jurisdiction (2/8/16); Transaction Taxes on Information Technologies:  The Threat (12/22/14); Let the Sunshine In: The Age of Cloud Computing (11/28/11). Marty has also been selected by his peers to appear in The Best Lawyers in America (2007 – 2019), and the New England “Super Lawyers” List (2007 – 2018), and co-authors a regular column on issues for the American Catalog Mailers Association.

Marty’s extensive background in business transactions has facilitated his representation and counseling of companies in connection with critical business events for the companies.