James M. Susa

JAMES M. SUSA is a Shareholder in the Firm’s Tucson office. Jim’s practice is concentrated in the representation of clients in state and local taxation matters in Arizona and Nevada. Jim has represented government and private clients in property, sales, use and income tax matters before administrative and judicial tribunals in Arizona and Nevada. The State Bar of Arizona has certified Jim as a tax law specialist and Jim has over 30 years of experience in litigating tax matters before the Office of Administrative Hearings, State Board of Equalization, Board of Tax Appeals, Tax Court, Court of Appeals and Supreme Court in Arizona and in the County and State Boards of Equalization, Tax Commission, District Court and Supreme Court in Nevada. Jim also has lectured extensively in Arizona and Nevada on property, sales and use tax matters for a variety of organizations including the State Bars of Arizona and Nevada.

Admissions

Supreme Court of Arizona

Supreme Court of Nevada

United States District Court, District of Arizona

United States Court of Appeals, Ninth Circuit

United States Supreme Court

Education, Honors, and Awards (Selected)

University of Florida, College of Law (LL.M., Taxation, 1989)

University of Arizona, James E. Rogers College of Law (J.D., with distinction, 1988)

University of Arizona, College of Business (B.S.B.A., with distinction, 1985)

The Best Lawyers in America^®,Tax Law (2018-2024)

The Best Lawyers in America^®,Lawyer of the Year 2020, 2022, 2024 and 2026 – Tax Law

Arizona Society of CPAs Life Membership (May 2017)

Southwest Super Lawyers®, Tax (2012, 2013, 2017-2026)

Publications

Machu Picchu Holdings LLC v. Pinal County, 255 Ariz. 73, 527 P.3d 358 (App. 2024) review denied

Empire Southwest LLC v. Ariz. Dep’t of Revenue, 422 P.3d 1082 (Ariz. App. 2018)

Jones Outdoor Advertising, Inc. v. Arizona Dep’t of Revenue, 717 Ariz. Adv. Rept. 30 (App. 2015)

SFPP, L.P. v. Arizona Department of Revenue, 210 Ariz. 151, 108 P.3d 930 (App. 2005)

Valencia Energy Company v. Arizona Department of Revenue, 178 Ariz. 251, 872 P.2d 206 (Tax 1994) affirmed 189 Ariz. 79, 938 P.2d 474 (App. 1996) affirmed in part, reversed in part 191 Ariz. 565, 959 P.2d 1256 (1998)

Arizona Department of Revenue v. Arizona Public Service Company, 188 Ariz. 232, 934 P.2d (App. 1997)

Renalwest L.C. v. Arizona Department of Revenue, 189 Ariz. 409, 943 P.2d 769 (App. 1997) review denied

Arizona Department of Revenue v. Daniels, 189 Ariz. 13, 938 P.2d 62 (App.1996)

Atchison, Topeka and Santa Fe v. State of Arizona, 78 F.3d 438 (9th Cir. 1996) cert. denied 117 S.Ct. 584 (1996)

City of Phoenix v. Paper Distributors of Arizona, 186 Ariz. 564, 925 P.2d 705 (App. 1996) review denied

PCS Inc. v. Arizona Department of Revenue, 176 Ariz. 628, 863 P.2d 920 (Tax 1993) affirmed 186 Ariz. 539, 925 P.2d 680 (App. 1995) review denied

America West Airlines, Inc. v. Department of Revenue, 179 Ariz. 528, 880 P.2d 1074 (1994)

State of Arizona v. Talley Industries, 182 Ariz. 17, 893 P.2d 17 (App. 1994)

Professional and Community Activities

Certified Public Accountant, Arizona

State Bar of Arizona

Tax Section, Immediate Past Chair (2012-2013)
Tax Section, Chairman (2011-2012)
Tax Section Executive Council (2004-2013)
Certified Tax Specialist (1999-present)
Tax Law Advisory Commission (2009-2015)

State Bar of Nevada

Pima County Bar Association (2003-present)

St. Thomas the Apostle Catholic Church Treasurer (2025 – present)

Patronato San Xavier Board Treasurer (2023 – present)

Arizona Society of Certified Public Accountants

Board of Directors (2003-2005)
Tax Committee (1999-2003)
Legislative Committee (1999-2003)

Arizona State Board of Accountancy

Law Review Committee, Chairman (2004-2009), Member (1999-2009)

Arizona State Board of Tax Appeals

Chairman (2011)
Member (2004-2011)

Boy Scouts of America, Catalina Council Treasurer (2013 – 2021)

Executive Board member (2011 – 2021)
Executive Committee member (2011 – 2021)
Vice President – Legal (2011 – 2013)

Eagle Scout 1977

Articles and Presentations

Taxation On the Reservation- Post Scrip, Co-Author, Journal of State Taxation (Summer 2018)

Arizona Revises Tax Incentive Program: Does an Incentive Still Exist to Do Urban Infill Development, Author, Journal of State Taxation (Winter 2017)

Arizona State and Local Taxation, Presenter, State Bar of Arizona (November 2016)

Legal and Legislative Update, Co-Presenter, 99th Annual Arizona Tax Conference | Arizona Department of Revenue and Arizona Association of Assessing Officers (October 2016)

Colorado Solves Use Tax Collection Conundrum: Remote Sellers Must Report Buyers, Author, CCH Journal of State Taxation (Fall 2016)

More Tweaks to Arizona’s Prime Contracting Taxation: Another Step in the Right Direction, Author, Journal of State Taxation (Summer 2015)

Arizona Sales and Use Tax, Co-Presenter, Arizona Society of CPAs (December 2013)

Sales Tax Refunds on Defaulted Credit Sales: Does Anyone Get a Refund?, Author, Journal of State Taxation (November-December 2013)

Arizona Property Taxation, Co-Presenter, State Bar of Arizona (November 2013)

Taxation on Indian Reservations: To Balance or Not to Balance, That is the Question, Author, Journal of State Taxation (September-October 2013)

Tax Law Case Summaries, Author, Arizona Attorney Magazine, Appellate Highlights (January 2012-present)

Hot Multi-State Sales Tax Issues, Seminar for Deloitte School of State and Local Tax, University of Wisconsin (June 2013)

Arizona Property Taxation, Co-Presenter, Arizona Society of CPAs (May 2013)

Arizona Sales and Use Tax, Co-Presenter, State Bar of Arizona, Tax Law Section and CLE (April 2013)

Arizona Sales and Use Tax, Co-Presenter, Arizona Society of CPAs (December 2012)

Recent Arizona Court and Legislative Actions, Author, Journal of State Taxation (November-December 2012)

Valuation of Common Areas for Property Tax Purposes, Author, Journal of State Taxation (September-October 2012)

Arizona Transaction Privilege Tax, Author, Journal of State Taxation (September-October 2009)