James M. Susa

James M. Susa: Attorney with DeConcini McDonald Yetwin & Lacy, P.C.
  • Shareholder at DeConcini McDonald Yetwin & Lacy, P.C.
  • 2525 East Broadway Boulevard, Suite 200, Tucson, AZ 85716-5300
    View James M. Susa's office location
  • James M. Susa is a shareholder with DeConcini McDonald Yetwin & Lacy, P.C.
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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 25 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.

Articles and Presentation:
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)

Certified Tax Specialist.

Areas of Practice (1)

  • Tax-State and Local

Education & Credentials

Contact Information:
520-322-5000  Phone
520-322-5585  Fax
University Attended:
University of Arizona, College of Business, B.S.B.A., with distinction, 1985
Law School Attended:
University of Arizona, James E. Rogers College of Law, J.D., with distinction, 1988; University of Florida, College of Law, LL.M., Taxation, 1989
Year of First Admission:
U.S. District Court, District of Arizona; U.S. Court of Appeals, Ninth Circuit; 1988, Arizona; 2003, Nevada; U.S. Supreme Court
Professional Memberships & 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-present)
•Certified Tax Specialist (1999-present)
•Tax Law Advisory Commission (2009-present)
•State Bar of Nevada
•Pima County Bar Association (2003-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).
Birth Information:
Tucson, Arizona
Reported Cases:
Representative Experience; Published Opinions; 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).
( Certified Tax Specialist. )
Payment Information:
  • Credit cards accepted
  • Accepts Visa and MasterCard
  • Fixed Hourly Rates
  • Fixed Fees Available

Peer Reviews

Tucson, Arizona

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