James M. Susa

James M. Susa

Snell & Wilmer

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Sales Tax Refunds on Defaulted Credit Sales: Does Anyone Get a Refund?

James Susa analyzes the state tax statutory structures and major court decisions on bad debt deductions and concludes that in practice, the availability of such a deduction is limited in scope. Each state that imposes...more

12/2/2013 - Bad Debt Corporate Taxes Credit Cards Gross Receipts Gross Receipts Tax Retail Market Sales & Use Tax State Taxes Tax Refunds

Taxation on Indian Reservations: To Balance or Not to Balance, That Is the Question

Introduction - The ability of the states to impose a tax upon transactions occurring on an Indian reservation has evolved substantially in the past 50 years. After numerous court decisions, the Indian preemption...more

10/3/2013 - Construction Contracts Contractors Department of the Interior Preemption State Taxes Tribal Lands

Tax Issues on the Navajo Nation

Recent Updates - Effective January 1, 2013, the Sales Tax for goods and services delivered on the Navajo reservation increased from 4% to 5% of gross receipts. Services are so broadly defined that, unlike many states,...more

7/31/2013 - Business Taxes Navajo Nation Sales & Use Tax Tribal Governments Tribal Lands

The Department of the Interior Issues New Rules Regulating the Leasing of Tribal Lands

New regulations enacted by the U.S. Department of the Interior (DOI) applicable to tribal leases will have far reaching impacts on businesses, particularly renewable energy projects, utilizing tribal lands....more

12/10/2012 - Commercial Leases Department of the Interior Renewable Energy Tribal Lands

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