John A Swain

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Courses

Scholarly Contributions

Books

• Swain, J. A., & Hellerstein, W. (2020). State Taxation, vol. II cumulative supplement 2020-1. New York: Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2019). State Taxation, Vol. 2 Cumulative Supplement 2019-2. New York: Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2019). State Taxation, Vol. II, cumulative supplement 2019-3. New York: Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2020). State Taxation, vol II cumulative supplement 2020-2. New York: Thomson Reuters Tax & Accounting.
• Swain, J. A., Hellerstein, W., Stark, K., & Youngman, J. (2019). State and Local Taxation: Cases and Materials (11th Edition). Minneapolis: West Academic.
• Swain, J. A., & Hellerstein, W. (2017). State Taxation, Vol. II, Cummulative Supp. 2017-1. Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2016). STATE TAXATION (3d ed., Warren, Gorham & Lamont 2016 rev.).
  More info

  This treatise is supplemented 3 times a year. Also, I re-wrote 4 chapters (16, 17, 18, and 22) since spring 2015. The preponderance of my scholarly time is spent attending to the task of keeping the treatise up to date and authoritative.
• Swain, J. A., & Hellerstein, W. (2016). State Taxation, Vol. II, Cummulative Supp. 2016-2. Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2016). State Taxation, Vol. II, Cummulative Supp. 2016-3. Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2014). State Taxation: Cummulative Supplements 2014-1, 2014-2 and 2014-3. Thomsonreuters, WG&L.
  More info

  I am co-author of the WG&L treatise, State Taxation. We update the treatise with cumulative supplements 3 times a year.I would also note that I rewrote chapters 16 and 18 of the treatise during my sabbatical. These are currently being reviewed by the publisher and show be added to the treatise in 2015.
• Swain, J. A., Hellerstein, W., Stark, K., & Youngman, J. (2014). State and Local Taxation, Cases and Materials, 10th Edition. West.

Chapters

• Swain, J. A., & Hellerstein, W. (2020). Taxable Sales of Tangible Personal Property as Applied to Various Businesses, Trades, and Occupations. In Hellerstein, Hellerstein & Swain, State Taxation (3rd ed. rev. 2020)(p. 250). New York: Thomson Reuters Tax & Accounting.
  More info

  Re-write of chapter in the State Taxation treatise.
• Swain, J. A., & Hellerstein, W. (2018). Taxation of Services. In State Taxation(p. 122). Thomson Reuters Tax & Accounting.
  More info

  Re-write of treatise chapter on the sales taxation of services.
• Swain, J. A., & Hellerstein, W. (2017). The Streamlined Sales and Use Tax. In State Taxation Treatise(pp 19A-1 to 19A-176). Thomson Reuters Tax & Accounting.
• Swain, J. A. (2016). Federal Constitutional Limits on State Taxation. In SALES AND USE TAXATION (2nd ed.). Institute for Professionals in Taxation.
• Swain, J. A., & Hellerstein, W. (2016). Immunity of the Federal Government and Its Instrumentalities from State Taxation. In State Taxation Treatise(pp 22-1 to 22-102). Thomson Reuters Tax and Accounting, WG&L.
• Swain, J. A., & Hellerstein, W. (2015). Measure of Sales and Use Taxes. In State Taxation, Treatise(pp 17-1 to 17-94). Thomson Reuters Tax & Accounting, WG&L.
• Swain, J. A., & Hellerstein, W. (2015). Sales and Use Taxation of Multistate Transactions. In State Taxation, Treatise(pp 18-4 to 1-164). Thomson Reuters Tax and Accounting, WG&L.
• Swain, J. A., & Hellerstein, W. (2015). Use Taxes. In State Taxation, Treatise(pp 16-1 to 16-88). Thomson Reuters Tax and Accounting, WG&L.
• Swain, J. A., & Hellerstein, W. (2012). Collection of Sales or Use Taxes by the Seller. In State Taxation, Treatise(pp 19-1 to 19-180). Thomson Reuters Tax and Accounting, WG&L.
• Swain, J. A., & Hellerstein, W. (2012). Intermediate Transactions in the Economic Process: Exclusion from Sales and Use Taxes. In State Taxation, Treatise(pp 14-1 to 14-149). Thomson Reuters Tax and Accounting, WG&L.
• Swain, J. A., & Hellerstein, W. (2012). Introduction to Sales and Use Taxes. In State Taxation, Treatise(pp 12-1 to 12-139). Thomson Reuters Tax and Accounting, WG&L.
• Swain, J. A., & Hellerstein, W. (2010). Taxable Sales of Tangible Personal Property As Applied to Various Businesses, Trades, and Occupations. In State Taxation, Treatise(pp 13-1 to 13-182). Thomson Reuters Tax and Accounting, WG&L.

Journals/Publications

• Swain, J. A. (2020). Hold the Pickles, Hold the Lettuce: Tailored Taxes. State Tax Notes, 95, 6.
• Swain, J. A., Hellerstein, W., & maddison, J. (2019). Platforms: The Finale. State Tax Notes, 95, 50.
• Swain, J. A., Hellerstein, W., & Maddison, J. E. (2019). Platforms: The Sequel. State Tax Notes, 91(7), 34.
• Swain, J. A. (2018). A Primer on Other State Tax Credits. State Tax Notes, 88(1061), 10.
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  Description and normative analysis of state tax credits for income taxes paid to non-resident jurisdictions.
• Swain, J. A. (2018). The Gift of the Tax Guy: Taxation of Body Parts. State Tax Notes, 90(13), 4.
• Swain, J. A. (2017). IRC Section 482: It's Not Just About Transfer Pricing. State Tax Notes, 86(149), 8.
• Swain, J. A. (2017). The Sales Taxation of Amusements. State Tax Notes.
• Swain, J. A. (2017). The Zombie Precedent: Norton Co. v. Department of Revenue. State Tax Notes.
• Swain, J. A., Hellerstein, W., & Maddison, J. (2017). Platforms. State Tax Notes, 86(1165), 12.
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  Analysis of case law and statutes regarding the responsibilities of online platform to collect sales tax on sales made by third-party vendors using their sites.
• Swain, J. A. (2016). Quexit: The Time has Come. State Tax Notes.
• Swain, J. A. (2016). State Tax Notes: Striking the Right Cord. State Tax Notes.
• Swain, J. A. (2016). The Streamlined Sales and Use Tax Agreement in the Courts. STATE TAX NOTES, 79.
• Swain, J. A., & Hellerstein, W. (2016). Florida's (Not So) Bizarre Tax on Florist's Sales. State Tax Notes.
• Swain, J. A. (2015). Are Bees Livestock? A lighthearted Look at Legal Analysis. STATE TAX NOTES, 77.
• Swain, J. A. (2015). Reconciling the Marketplace Fairness Act with Origin Sourcing. STATE TAX NOTES, 75.
• Swain, J. A., & Hellerstein, W. (2015). Facial State Tax Discrimination Allegedly Causing No Harm. STATE TAX NOTES, 75.
• Swain, J. A. (2014). Basic Principles: State Taxation. Thomsonreuters Checkpoint, Catalyst, Topic 1001.
  More info

  This is an extensive treatment of basic principles in state taxation, including federal/constitutional limits. It's about 50 pages double spaced. It is published by Thomsonreuters and is part of a series called Checkpoint Catalyst.
• Swain, J. A. (2014). It's Time to Abandon Retroactive Application of UDITPA Section 18. State Tax Notes, pp. 853-858.
• Swain, J. A. (2014). State Taxation of Nonresident Corporate Partners. Chapman Law Review, 18 Chap. L. Rev. 211.
  More info

  symposium piece
• Swain, J. A., & Hellerstein, W. (2013). State Jurisdiction to Tax Nowhere Activity. Virginia Tax Review, 33(2), 209-268.
• Swain, J. A., & Oaks, M. (2014). The Sales Factor. Thomsonreuters Checkpoint, Catalyst, Topic 1007.
  More info

  This is an exhaustive treatment of a tax topic for practitioners, like a BNA portfolio (its main competition). State by state information is continually updated by the publisher. The publication is called Checkpoint Catalyst.
• Swain, J. A., & Hellerstein, W. (2011). The Market State Approach to the Attribution of Receipts from Services. State Tax Notes, 62, 331.
• Swain, J. A., & Hellerstein, W. (2011). The Questionable Constitutionality of Amazon's Distribution Center Deals. State Tax Notes, 62, 667.
• Swain, J. A. (2010). Misalignment of substantive and enforcement tax jurisdiction in a mobile economy: Causes and strategies for realignment. National Tax Journal, 63(4), 925-944.
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  Abstract: When a state asserts substantive jurisdiction over the subject matter of a tax, the state generally should also have enforcement jurisdiction over a person who can remit the tax. In the American subnational system, transaction costs, tax assignments, and legal barriers are the major causes of misalignment between substantive and enforcement jurisdiction. Strategies for achieving greater jurisdictional alignment include (1) reducing administrative and compliance cost through reform vehicles such as the Streamlined Sales Tax, (2) adopting simplifi ed compliance regimes for foreign taxpayers, (3) repealing the physical-presence test and P.L. 86-272, and (4) "reverse engineering" substantive jurisdiction rules in recognition of existing limits on enforcement capabilities.
• Swain, J. A. (2009). Riverboat Gambling and Use Tax Planning: When to Hold and When to Fold. State Tax Notes, 53, 105.
• Swain, J. A. (2009). What Jim Cramer Can Teach us About State and Local Government Finance. State Tax Notes, 51, 1049.
• Swain, J. A., & Hellerstein, W. (2009). Classifying State and Local Taxes: Current Controversies. State Tax Notes, 54, 35.
• Swain, J. A. (2008). A Brief History of UDITPA and the Corporate Income Tax Uniformity Movement. State Tax Notes, 49, 759.
• Swain, J. A. (2008). A Comparative Look at International and State and Local Taxation. Arizona Law Review, 50, 111.
• Swain, J. A. (2008). Reforming the State Corporate Income Tax: A Market State Approach to the Sourcing of Service Receipts. Tulane Law Review, 83, 285.
• Swain, J. A., & Hellerstein, W. (2008). Further Thoughts on the "Subject to Tax" Exception in State Corporate Income Tax Expense Disallowance Statutes. State Tax Notes, 48, 597.
• Swain, J. A., & Hellerstein, W. (2008). Town Fair Tire and the Silliness of the Physical Presence Rule for Use Tax Collection Nexus. State Tax Notes, 50, 447.
• Fox, W. F., & Swain, J. A. (2007). The federal role in state taxation: A normative approach. National Tax Journal, 60(3), 611-630.
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  Abstract: Federal intervention in state taxation is normatively supportable when state tax policies generate negative externalities or result in excessive compliance burdens. States usually do not have sufficient incentive to cooperate to eliminate these distortions, and state cooperative cartels tend to break down over time. Although the national government can in principle correct for these defects, it similarly lacks the incentive in many instances to adopt efficiency-enhancing corrective measures. One promising approach is efforts such as the International Fuel Tax Agreement or the Streamlined Sales Tax Project, which reinforce (or seek to reinforce) state cooperative initiatives with federal mandates or incentives.
• Swain, J. A. (2007). The Pumpkin Tax. State Tax Notes, 46, 363.
• Swain, J. A. (2007). The Sales Taxation of Customer Loyalty Programs. State Tax Notes, 45, 717.
• Swain, J. A. (2007). The Sales and Use Tax Dichotomy and the Streamlining Movement. State Tax Notes, 43, 129.
• Swain, J. A. (2006). Local Sales Tax Sourcing and the Streamlining Movement. State Tax Notes.
• Swain, J. A. (2006). The Wages of Virtue: Voluntary Registration and Jurisdiction to Tax. State Tax Notes.
• Swain, J. A. (2006). What Is a “Sale” for Sales Tax Purposes? (Part 2). State Tax Notes.
• Swain, J. A., & Hellerstein, W. (2006). The streamlined sales tax project and the local sourcing conundrum. Journal of Taxation, 104(4), 230-238.
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  Abstract: The anticipated benefits of the multistate sales tax pact may become derailed by the concerns of local taxing jurisdictions with a long history of origin-based sales and use taxes. There are several possible solutions, but until one is reached taxpayers will continue to suffer the consequences or, in some instances, benefit from them. Copyright © 2006, John A. Swain and Walter Hellerstein.
• Swain, J. A. (2005). Federalists, State Taxation, and the Story of the 17th Amendment. State Tax Notes.
• Swain, J. A. (2005). Internet Travel Companies: Taxing the Middleman. State Tax Notes.
• Swain, J. A. (2005). The Three Most Important Things to Know about the Streamlined Sales Tax: Amnesty, Amnesty, and Amnesty. State Tax Notes.
• Swain, J. A. (2005). What Is a “Sale” for Sales Tax Purposes? (Part 1). State Tax Notes.
• Swain, J. A., & Hellerstein, W. (2005). Recent Amendments to the Streamlined Sales and Use Tax Agreement: Third-Party Reimbursements and Bundled Transactions. State Tax Notes, 37, 659.
• Swain, J. A., & Hellerstein, W. (2005). The political economy of the streamlined sales and use tax agreement. National Tax Journal, 58(3), 605-619.
• Swain, J. A. (2004). H.R. 3220: A Ringing Endorsement of Factor Nexus. State Tax Notes.
• Swain, J. A. (2004). Rethinking Entity Isolation: The Dangers of Pioneering, and of the Leading Case Method. State Tax Notes.
• Swain, J. A. (2004). Sausage-Making Streamlining-Style: Coupons, Rebates, and other Third-Party Payments. State Tax Notes.
• Swain, J. A. (2004). The Fox and the Chicken: 16 Tips for State Tax Administrative Practice. State Tax Notes.
• Swain, J. A., & Aguilar, E. E. (2004). Piercing the veil to assert personal jurisdiction over corporate affiliates: An empirical study of the cannon doctrine. Boston University Law Review, 84(2), 445-489.
• Swain, J. A., & Hellerstein, W. (2004). The Streamlined Sales and Use Tax Agreement's Sourcing Rules. State Tax Notes, 34, 375.
• Swain, J. A. (2003). State Income Tax Jurisdiction: A Jurisprudential and Policy Perspective. William and Mary Law Review, 45(1), 319.
• Swain, J. A. (2003). State Sales and Use Tax Jurisdiction: An Economic Nexus Standard for the 21st Century. State Sales and Use Tax Jurisdiction: An Economic Nexus Standard for the 21st Century, 38, 343.
• Swain, J. A. (2002). Cybertaxation and the Commerce Clause: Entity Isolation or Affiliate Nexus?. Southern California Law Review, 75, 419.
• Swain, J. A. (2002). State Income Tax Nexus: Making the Case for an Economic Presence Standard in Light of Quill. Multistate Tax Reporter.
• Swain, J. A. (2000). The Taxation of Private Interests in Public Property: Toward a Unified Theory of Property Taxation. Utah Law Review, 2000, 421.
• Swain, J. A., & Davis, J. M. (2000). Possessory Interests: A Systematic Valuation Approach. Journal of Property Tax Management, 11, 1.

Presentations

• Swain, J. A. (2016, 1-29-2016). Marketplace Fairness Act. ABA Tax Section Midyear Meeting. Los Angeles, CA: ABA Tax Section.
• Swain, J. A. (2016, 10-14-16). Revisiting Quill: Where We Are Now. Arizona Tax Conference. Flagstaff Arizona: Arizona Department of Revenue.
• Swain, J. A. (2016, 3-3-16). An Academic Perspective on State Level Income Shifting: Problems and Solutions. Multistate Tax Commission (MTC) Winter MeetingMTC.
• Swain, J. A. (2016, 9-24-2016). Quexit: Revisiting Quill. Western States Association of Tax Administrators (WSATA) Annual Meeting. Scottsdale, AZ: WSATA.
• Swain, J. A. (2015, 11-13-2015). Taxing Remote Sales in the Digital Age. American University Law Review Annual Symposium.
• Swain, J. A. (2015, 8-7-2015). Analyzing Case Outcomes in a New Economy. 38th Annual Advanced State and Local Tax Institute, Georgetown Law Center. Washington, DC: Georgetown Law Center.
• Swain, J. A. (2014, 3-14-2014). State Income Taxation of Out-of-State Corporate Partners. Chapman Law Review Annual Symposium. Orange County, CA: Chapman Law Review.
• Swain, J. A. (2014, 8-7-14). Practical and Policy Implications of the Trend Toward Single Sales Factor Apportionment. 37th Annual Advanced State and Local Tax Institute, Georgetown Law Center. Washington, DC: Georgetown Law Center.
• Swain, J. A. (2014, March). State Taxation of Nonresident Corporate Partners. Chapman Law Review Annual Symposium. Orange, CA: Chapman Law School.
  More info

  This was a paper presentation. The paper was published by the sponsoring institution.
• Swain, J. A., Miller, B., & Tuinstra, Jr., R. (2014, August). Practical and Policy Implications of Single Sales Factor Apportionment. Georgetown Law Center Advance State and Local Tax Institute. Washington, DC: Georgetown Law.
  More info

  I was one of three presenters, materials were prepared and provided.
• Swain, J. A. (2013, 4-8-13). The Future of Amazon.com and the Implications for Traditional Retailers and E-Commerce Competitors. Telsey Advisory Group’s 5th Annual Spring Consumer Conference. New York, NY: Telsey Advisory Group.
• Swain, J. A. (2013, 6-11-2013). Retroactivity and Equitable Apportionment of Business Income for State Tax Purposes. Federation of Tax Administrators Annual Meeting. Albuquerque, NM: Federal of Tax Administrators.
• Swain, J. A. (2013, 6-28-2013). State Taxation of Cloud Computing. State Bar of California Annual Income Tax Seminar. San Diego, CA: California Bar Association, Tax Section.
• Swain, J. A. (2013, 9-26-13). Can this End Well? Megatrends in State Taxation. 96th Annual Arizona Tax Conference. Flagstaff, AZ: Arizona Department of Revenue.
• Swain, J. A. (2012, 10-13-12). Equity Challenges to Property Tax Assessments in Theory and Practice. American Property Tax Counsel Annual Meeting. San Francisco, CA: American Property Tax Counse.
• Swain, J. A. (2012, 11-17-12). State and Local Taxation of Cloud Computing: A Normative Approach. National Tax Association Annual Conference. Providence, RI: National Tax Association.
• Swain, J. A. (2011, 1-22-2011). Shall We Dance? Coordinating Federal and State Tax Policy. American Bar Association, Section of Taxation, Midyear Meeting. Boca Raton, FL: ABA.
• Swain, J. A. (2011, 1-6-11). Taxing Internet Sales: The Battle Between States and Retailers. Association of American Law School Annual Meeting. San Francisco, CA.
• Swain, J. A. (2011, 6-8-11). The Federal Role in State Tax Reform: Overview of the State Budget Situation and the Federal Policies that Make State Budgets Worse. AARP National Policy Council. Santa Fe, NM: AARP.
• Swain, J. A. (2010, 5-6-2010). State Tax Apportionment: The Role of Congress in Developing Apportionment Standards. Congressional Hearing, Subcommittee on Administrative and Commercial Law, House Committee on the Judiciary. Washington, DC: United States Congress, House of Representatives Committee on the Judiciary, Subcommittee on Admin. and Commercial Law.
• Swain, J. A. (2010, 6-21-2010). Corporate Income Tax Apportionment. New Mexico Tax Research Institute, 7th Annual Tax Policy Conference.
• Swain, J. A. (2008, 10-3-08). State Tax Nexus Issues in a Mobile Economy: The Evolving Legal Landscape. University of Tennessee conference on “Mobility and Tax Policy: Do Yesterday's Taxes Fit Tomorrow's Economy?.
• Swain, J. A. (2008, 11-7-2008). Checking in on Check the Box. National Tax Association, 101st Annual Conference on Taxation. Philadelphia, PA.
• Swain, J. A. (2008, 11-7-2008). Recent Federal Income Tax Developments. Arizona Society of Certified Public Accountants, 24th Annual Federal Tax Institute Tax Conference.
• Swain, J. A. (2008, 7-1-2008). Amazon & Ecommerce: Sales Tax Overview & Potential Implications. Oppenheimer Conference Call.
• Swain, J. A. (2008, 7-31-08). The Uniform Division of Income for Tax Purposes Act—Past and Present. Multistate Tax Commission 41st Annual Meeting. Santa Fe, NM.
• Swain, J. A. (2007, 1-19-07). A Cross-Border Colloquy: What State/Local and International Tax Lawyers Can Learn from Each Other. American Bar Association, Section of Taxation, Midyear Meeting.
• Swain, J. A. (2007, 5-19-07). The Federal Role in State Taxation: A Normative Approach. Annual Spring Symposium, National Tax Assn,. Washington, DC.
• Swain, J. A. (2007, 9-29-07). Basic Constitutional Issue in State Taxation. 27th Annual State and Local Tax Conference, National Conference of State Tax Court Judges. Cambridge, MA.
• Swain, J. A. (2006, 9-27-06). Streamlined Sales Tax: The Fundamentals and the Future. Annual Sales and Use Tax Symposium, Institute for Professionals in Taxation.
• Swain, J. A. (2005, 5-20-2005). The Political Economy of the Streamlined Sales Tax. Annual Spring Symposium, National Tax Assn.. Washington, DC.
• Swain, J. A. (2004, 4-15-04). Taxing Dotcom Affiliates of Brick and Mortar Retailers: The Personal Jurisdiction Analogue. University of San Diego School of Law.
• Swain, J. A. (2003, 2-27-03). An Economic Nexus Standard for the 21st Century. Tax Council Policy Institute Annual Symposium. Washington, DC.
• Swain, J. A. (2002, 10-16-02). Factor Presence Nexus or H.R. 2526?. Multistate Tax Commission.
• Swain, J. A. (2002, 11-7-02). Internet Taxation: Where Are We Now?. Arizona Society of Certified Public Accountants 18th Annual Tax Conference.
• Swain, J. A. (2002, 3-7-02). A Practical Approach to State Tax Administrative Proceedings in Arizona. State Bar of Arizona.

Reviews

• Swain, J. A. (2009. Walter Hellerstein: the Annotation is in the Grooves(pp 51 State Tax Notes 91).
• Swain, J. A. (2003. Property-Tax Exemption for Charities (Evelyn Brody, ed.).

Others

• Swain, J. A., & Hellerstein, W. (2019, Feb.). State Taxation, Vol. II, Cumulative Supp. 2019-1. Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2019, May). State Taxation, Vol. II, Cumulative Supp. 2019-2. Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2018, December). State Taxation, Vol. II, Cumulative Supp. 2018-3. Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2018, January). State Taxation, Vol. II, Cumulative Supp. 2018-1. Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2018, May). State Taxation, Vol. II, Cumulative Supp. 2018-2. Thomson Reuters Tax & Accounting.
• Swain, J. A., & Hellerstein, W. (2017, September). State Taxation, Vol. II, Cumulative Supp. 2017-3.