Martin I. Eisenstein - Brann & Isaacson
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Martin I. Eisenstein

Listed in Best Lawyers since 2007

University of Illinois at Urbana–ChampaignLL.B 1975
St. Mary''s Health CenterMaine Bar AssociationLewiston Auburn Economic Growth CouncilNorthern New England Passenger Rail Authority

Case History

L.L. Bean, Inc. v. Tax Assessor, 649 A.2d 331 (Me. 1994) — Maine Supreme Judicial Court decision finding that use tax does not apply to promotional materials distributed outside of state.
Random House, Inc. v. Div. of Taxation, 23 N.J. Tax 291 (2006 — Finding by New Jersey Tax Court and Supreme Court that litter tax does not apply to books and packaging materials for books.
Quill v. North Dakota, 504 U.S. 298 (1992) — Represented amicus curiae Direct Marketing Association in the seminal U.S. Supreme Court case finding that nexus requires a physical presence.
PeoplePC, Inc. v. State Bd. of Equalization, 2009 WL 2853032 (Cal. App. Sept. 4, 2009) — Application of sales tax statute to reject the State Board of Equalization''s interpretation of tax exemption for printed sales messages.
AOL, LLC v. Iowa Dep''t of Rev., 771 N.W.2d 404 (Iowa 2009) — Found that Internet service not taxable because it was an interstate service.

Client Comments

"Martin Eisenstein is highly responsive and cost effective. He is easy to work with and willingly admits limits of his expertise."

"Marty has national-level legal expertise in direct marketing and the internet, but his greatest value to me over the past 25 years has been his combination of wise counsel, effective negotiating skills, and toughness when negotiation fails. He manages costs well too. I trust him completely."

-Jeffrey McKinnon
President & CEO
Concordia Partners

Office Location

184 Main Street, Fourth Floor
P.O. Box 3070
Lewiston, ME 04243-3070
United States


Practice Areas

Litigation and Controversy - Tax
Tax Law

Other Information

Gender: Male