Jordan M. Goodman Partner
  • D 312.606.3225
  • F 312.267.2207
Jordan M. Goodman
"A successful SALT practice is like playing 3D chess. It’s half skill, half strategy, and half knowing the other side."

Jordan is a partner in HMB’s State and Local Tax (SALT) Group and focuses his practice on resolving complex SALT controversies for Fortune 1000 corporations and wealthy families, nationwide.

Jordan represents operationally complex companies in manufacturing, retail, financial services, e-commerce, broadcasting and telecommunications. As an attorney and CPA with decades of experience, Jordan has successfully resolved tax controversies in nearly every state and has counseled clients on the full range of tax issues and organizational structures affecting their businesses. He also represents numerous clients in multistate unclaimed property litigation and advises on a wide range of compliance issues.

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Clients seek Jordan’s help on a full range of tax issues including corporate income, sales and use, franchise, local licenses, gross receipts, business and occupation, single business, capital stock and unclaimed property matters. He regularly advises on nexus, apportionment, business income, unitary business groups and residency, credits, losses, exemptions and the tax base.

Jordan represents clients in all facets of unclaimed property issues—from audit notifications and audit defense to protecting sensitive information and resolving legal challenges. Further, Jordan regularly partners with businesses to establish compliance through the voluntary disclosure process and strategic planning.

A sought-after lecturer and author on multi state tax issues, controversies and planning, Jordan is very active in the SALT community as a frequent staple to many major SALT institutions’ conferences and publications.

Nationwide Counsel, State-by-State Experience

As perhaps one of the most recognizable people in the SALT community, Jordan is known for his enthusiasm, creativity and practical approach to limiting tax exposure and helping clients through the tax ramifications and benefits of various organizational structures. Clients nationwide rely on him for his strategic state-by-state experience and advice built from decades of experience.

Jordan takes the time to learn the nuances of his client’s plans, businesses, and industries.  Then, armed with this rare vision and insight, he crafts practical, meaningful, and business savvy solutions.


  • Corporate income taxes
  • Sales and use taxes
  • Franchise taxes
  • Local license taxes
  • Gross receipts taxes
  • Business and occupation taxes
  • Single business taxes
  • Capital stock taxes
  • Unclaimed property matters
  • Nexus, apportionment, business income, unitary business groups and residency
  • Credits, losses, exemptions, and the tax base


  • University of Illinois, J.D.
  • Indiana University, B.S. in Accounting with high honors


  • Certified Public Accountant, Illinois


  • Illinois


  • Leading Lawyer in Tax: Controversy – Chambers USA Guide to America’s Leading Lawyers, 2022-2023
  • Best Lawyers in America, 2023
  • Elected as a fellow in the Litigation Counsel of America
  • “Illinois Super Lawyer”

Professional Memberships

  • Law360’s Tax Authority, Member of the State & Local Editorial Advisory Board
  • The Journal of Multistate Taxation, Member of the Editorial Board
  • CCH State Tax Income Alert, Member of the Editorial Board
  • National Multistate Tax Symposium, Member of the Advisory Board




  • Jordan M. Goodman Discusses Wayfair’s Influence on State Tax Cases with Law360June 1, 2023

    Since the South Dakota v. Wayfair ruling, which upheld the state's sales tax law without requiring a physical presence, states and businesses have frequently referenced it in state tax cases. In some litigation, courts have recognized the case as an appropriate precedent, but other courts have been less accepting, particularly in non-sales and use tax matters. Jordan M. Goodman isn’t surprised by this and discusses the Wayfair decision with Law360.

  • Jordan M. Goodman Shares Thoughts on Minnesota Adopting the MTC’s Guidance on P.L. 86-272May 10, 2023

    Minnesota may become the third state to adopt the Multistate Tax Commission's new guidance on P.L. 86-272, which outlines what is and what is not an in-state business activity. Many tax practitioners, including HMB’s Jordan M. Goodman, have raised general concerns with the MTC guidance, stating that it is overboard and would diminish P.L. 86-272’s protections without any changes to the federal law.

  • Jordan M. Goodman Shares Thoughts on Modernizing the Tax Injunction ActApril 24, 2023

    A coalition is proposing that Congress modernize the Tax Injunction Act (TIA) out of increasing concern that challenges to state taxes involving questions of federal law or the U.S. Constitution are not reviewed by federal courts. But does anyone want more cases in the federal court system? Jordan M. Goodman shares his thoughts on expanding the TIA with Tax Notes here.

  • Jordan M. Goodman Discusses North Carolina’s Decision Regarding Quad Graphics’ Sales TaxDecember 28, 2022

    North Carolina’s Supreme Court recently upheld a sales tax assessment on Wisconsin-based Quad Graphics’ sales into the state, finding that U.S. Supreme Court precedent would have required use tax to be levied instead was no longer valid. HMB's Jordan M. Goodman discusses the ruling with Law360 and said, “the state’s justices had all the leverage they needed to reverse the lower court.”

  • Jordan M. Goodman Discusses Pennsylvania Court Ruling with Law360September 13, 2022

    The Pennsylvania Department of Revenue cannot pursue back taxes from certain third-party sellers that had inventory stored in the state as part of the fulfillment by Amazon program. Jordan M. Goodman discusses this recent decision with Law360 and says the ruling appears to be a significant decision “on the ‘new’ nexus standard measured and limited by the due process.”


  • University of Illinois, J.D.
  • Indiana University, B.S. in Accounting with high honors
  • Illinois
  • Certified Public Accountant, Illinois
500 West Madison Suite 3700
Chicago IL 60661

Phone: 312-606-3200 Fax: 312-606-3232
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