Tue Mar 31 2015   
Affilitiated Faculty

Faculty News

Prof. Swain’s Article on State Tax Case Draws Press Attention

Prof. Swain and his co-author, Prof. Walter Hellerstein, recently published an article entitled Town Fair Tire and the Silliness of the Physical Presence Rule for Use Tax Collection Nexus, 50 State Tax Notes 447 (2008), discussing a Massachussetts case where the state seeks to collect use taxes on sales sold to Massachussetts residents in New Hampshire. The TaxProf Blog commented on this article in November and again in last week after the Associated Press/Boston Globe published an article about the case, quoting extensively from the Prof. Swain’s article. Read the Boston Globe article here.