George S. Isaacson

The extent of Brann & Isaacson’s experience in representing online, catalog, and multichannel retailers rests on a fifty–year tradition of providing legal advice to some of the most recognized retailers and other companies in the country. What began as a relationship with L.L. Bean, Inc. in the 1960s has grown to a nationally recognized practice representing more than 100 online and multichannel companies, and Internet and IT service providers, including over a dozen of the Top 100 Internet retailers, in front of state and federal agencies, state and federal trial courts, state supreme courts, and the United States Supreme Court.  Many of Brann & Isaacson’s clients have stores throughout the United States and vibrant Internet businesses as well, and they come to Brann & Isaacson for advice on navigating the multi–faceted, multi–state and federal legal issues they increasingly confront. Whether the task is negotiating printing and software agreements, complying with changing privacy laws, handling FTC or state attorneys general investigations, defending class action and intellectual property lawsuits, or challenging state tax assessments, Brann & Isaacson has become the boutique “go to” firm for the industry.

Brann & Isaacson stands at the forefront of the battle to protect online companies and multichannel retailers, as well as Internet and IT service providers, against excessive taxation by states and local jurisdictions across the country. We have represented the defendants in all phases of South Dakota v. Wayfair, the most significant state tax case to reach the U.S. Supreme Court in decades. We challenged so–called “Amazon tax” statutes in Colorado and Illinois that sought to impose tax or reporting obligations on remote sellers, and are currently challenging the laws or regulations of Indiana, Massachusetts, Tennessee, and Wyoming.  Our firm is also first in line in the battle against Ohio’s Commercial Activity Tax, which constitutes an attempt by the state to circumvent the “physical presence” requirement that has long been the constitutional benchmark for state taxation of interstate commerce.  We have also handled audits and assessments of some of the leading providers of Internet services and other information technology services.

Brann & Isaacson’s attorneys are nationally–recognized experts in state and local tax law, including unclaimed property.  Our clients include over a dozen of the Top 100 Internet retailers, as well as major media and online companies, large  IT service, cloud computing and direct marketing service providers, and prominent trade associations. As the tax professionals of choice for both large and small corporations, manufacturers and publishers, multi–channel retailers, service providers and pure e–commerce vendors, Brann & Isaacson has the skills, experience, and acumen that businesses require in a global economy.  We advise clients on a wide range of state and local tax matters including transaction taxes (e.g., sales/use taxes), business activity taxes (e.g., corporate income, gross receipts, and franchise taxes), and taxes affecting specific industries (e.g., Internet access and telecommunications taxes).  We are experts on state taxation of digital goods and services and cloud computing.  We are also leading authorities on the limitations on state taxing power under the United States Constitution, having brought challenges to state tax statutes on constitutional grounds in both state and federal courts.  Indeed, the firm has appeared as lead counsel for parties in the two most significant state tax cases in the United States Supreme Court in the past twenty–five years, DMA v. Brohl and South Dakota v. Wayfair. From proactive tax planning to vigorous advocacy in contested audits and appeal proceedings, we pride ourselves on combining a deep knowledge of fundamental tax principles with innovative, “outside–the–box” problem solving to provide successful representation that advances not only a client’s tax position, but its business objectives as well.

From our offices in Maine, we assist clients in understanding their tax obligations in states and localities throughout the United States.  We have represented clients in connection with tax issues in every state, including contested tax proceedings in more than 40 states.  Because Brann & Isaacson has a national tax practice, we excel in helping clients doing business anywhere in the United States to understand the tax laws that may affect them.  And as a smaller firm removed from a major metropolitan market, we can provide first–rate services far more cost–effectively than larger firms with less expertise in the field.

Brann & Isaacson is a boutique law firm with Maine roots and national standing. We specialize in specific practice areas where we have shaped precedent in evolving legal landscapes with unrivaled expertise. Practice areas include online and multi-channel marketing, representing over 100 companies across the country on the issues that affect that industry, such as tax, intellectual property, privacy and data security, and consumer protection. We also practice corporate and real estate law, employment law, public sector law, and estate and wealth preservation law.

As the foremost specialists in our practice areas, we have the singular capability to provide creative, practical, authoritative solutions to complex legal considerations. Our decades–long experience translates into shorter learning curves, greater efficiency, and more responsive representation. Despite our success and growth, we have not forgotten our Maine roots. With a second office in Portland, we continue to provide real–world advice to clients throughout Maine. When other firms tell you why you can’t, we’re able to tell you how you can.