Jordan M. Goodman Partner | Board of Directors
  • 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, 2023-2024
  • 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





  • California’s New Escheat Reporting Requirement on Income Tax ReturnsAugust 26, 2022

    By Jordan M. Goodman and Joe Carr, Tax Partner, BDO USA. Please feel free to reach out to the authors with questions.  A new trend in state and local tax reporting in California combines certain income tax and unclaimed property reporting requirements on 2021 and future business income tax returns to enhance compliance. The increased compliance efforts of the California…

  • California Franchise Tax Board to Share Unclaimed Property Information with State ControllerJanuary 31, 2022

    Effective January 1, 2022, the California Franchise Tax Board (“FTB”) has the authority under Assembly Bill 466 to share information with the State Controller’s Office (“SCO”) relating to a taxpayer’s compliance with the California’s unclaimed property laws. To gather this information, the FTB has added a few questions to California’s business entity tax returns for tax year 2021, including whether…

  • Illinois Department of Revenue Adopts Regulation Relating to Out-Of-State Retailers and Trade Show AppearancesAugust 16, 2018

    The new rule provides that the presence of an out-of-state retailer or its representative in Illinois for the purpose of engaging in trade show activities establishes nexus for the retailer and requires collection of use tax on all sales into Illinois unless three conditions are met.

  • HMB Takeaways from WayfairJuly 9, 2018

    Everyone is by now likely familiar with the recent Wayfair decision and its central holding. Prior to Wayfair, businesses had some degree of comfort that they would not be required to collect and remit sales or use taxes to states in which those businesses did not have physical presence. Now that the physical presence test is gone, state legislation must be reviewed on a case-by-case basis to determine whether it will survive Commerce Clause scrutiny. Rather than go over every detail of the case, we at Horwood Marcus & Berk Chtd. thought it would be helpful for each attorney to give a takeaway or two from the case.

  • Key Phrases From the Wayfair Decision and My Initial ReactionsJune 22, 2018

    In a landmark decision, the Supreme Court overturned Quill giving States more authority to collect sales tax. Jordan Goodman shares his initial reactions while reading the decision.

  • 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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