James M. Susa

Jim Susa’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. Awards and Honors Super Lawyers® Selectees James M. Susa included in a Super Lawyers® list Other Sources of Feedback About James M. Susa Included on the 2026Southwest Super Lawyers list Past Lists 2025 Southwest Super Lawyers list 2024 Southwest Super Lawyers list 2023 Southwest Super Lawyers list 2022 Southwest Super Lawyers list 2021 Southwest Super Lawyers list 2020 Southwest Super Lawyers list 2019 Southwest Super Lawyers list 2018 Southwest Super Lawyers list 2017 Southwest Super Lawyers list 2013 Southwest Super Lawyers list 2012 Southwest Super Lawyers Super Lawyers list

• Shareholder

• Bancroft Susa & Galloway, Member, 2003 - 2011
• Delta Dental Plan of Arizona, Inc., Senior Vice President - Finance & General Counsel, 2000 - 2003
• Arizona Department of Revenue, Administrator of Contested Audit Resolution Section, 1996 - 2000
• Arizona Attorney General’s Office, Assistant Attorney General, 1991 - 1996
• Gust Rosenfeld & Henderson, Associate, 1989 - 1991

• Arizona, 1988
• U.S. District Court District of Arizona, 1989
• U.S. Court of Appeals 9th Circuit, 1989
• Arizona Supreme Court
• Nevada
• U.S. Supreme Court
• Supreme Court of Nevada