Seminars & Events
Judicial Law Clerks
Gaming and Hospitality
Investment Incentives and Tax Savings
Tribal Sovereignty and Development
State and Local Tax
University of Virginia School of Law
Virginia Tax Review
George Mason University
Weber H. Peterson Award for Economics
U.S. Supreme Court
U.S. Tax Court
222 N. Washington Square
Lansing, Michigan 48933
June Summers Haas
Advises clients on a nationwide basis on multistate tax strategies, resolving tax disputes and litigating state tax cases.
Focuses on managing state income, value-added, sales and use tax, property tax and unclaimed property issues for multinational corporations.
Nationally recognized expert in issues relating to state jurisdiction to tax, also known as nexus.
Experience with emerging e-commerce state tax issues and the tax issues arising in online transactions.
Familiar with planning techniques aimed at preventing double taxation and discriminatory taxation of multinational companies.
Served as Michigan's Commissioner of Revenue for three years. In that capacity, administered 23 taxes, managed an 800 person tax revenue operation and advised the Governor and Treasurer on tax policy.
Worked with the revenue commissioners in 49 states on issues of national impact.
Taught nexus seminars to accountants and lawyers in all 50 states.
State contacts are a tremendous resource for dispute resolution for clients.
Served for three years as Director of the Multistate Tax Commission National Nexus Program.
Over 20 years of law practice experience, including extensive state tax litigation and appellate work.
Frequently involved in nationwide state tax projects including negotiations with the Direct Marketing Association on use tax collection simplification and the Streamlined Sales Tax Project.
Regularly speaks on state tax topics, including nexus issues, e-commerce, internet taxation, tax discrimination, and tax remedies.
Paul J. Hartman Memorial SALT Forum, Board of Trustees, February 2002-Present
BNA State Tax Board, September 2002-Present
Streamlined Sales Tax Project, April 2000-July 2002
Direct Marketing Association Negotiations, Advisor, November 1996-November 1997
American Bar Association
Litigation Committee, Tax Litigation Subcommittee, Newsletter Co-founder and Editor, 1989-1996
California Bar Association, Taxation Section
Executive Committee, 1989-1992
San Francisco Area Women Tax Lawyers
President, 1993-1995; Vice President, Membership, 1991-1992
California Education of the Bar Tax Advisory Board, 1990-1994
Bar Association of San Francisco Tax Section Executive Committee, 1994-1995
Michigan Chamber of Commerce, Board of Directors, 2007
InForum, Board of Directors
State Tax Notes
(January 11, 2010, p. 127)
Named to "The All-Decade State Tax Team"
The Best Lawyers in America,
2006-2007 and 2012-2013
Michigan Super Lawyers,
Named as one of the
Michigan Super Lawyers
Top 50 Women, 2007
Martindale-Hubbell AV® Preeminent™ Peer Review Rated
"The Michigan Business Tax Taxpayer: Jurisdiction to Tax and The Unitary Business Group,"
The Wayne Law Review,
Vol. 53:4 (2008)
"The New Michigan Business Tax and Its Effect on Real Estate Companies,"
Michigan Real Property Review
"Will the Supreme Court Resolve the Tax Incentive Question With 'Cuno'?"
Daily Tax Report
(March 14, 2006), co-author
"Service Transactions Versus Sale of Goods: A New Standard,"
(July-August 2004), co-author
"Michigan's New Withholding Requirements for Flow-Through Entities,"
State Tax Notes
(May 3, 2004)
"Passthrough Nexus? Nexus Issues For Nonresident Corporate Partners, Members, and Shareholders,"
State Tax Notes
(May 12, 2003)
Speeches and Conferences
"Current Nexus Controversies," Moderator; "Tax-Based Apportionment & Sourcing," 2007 Michigan Tax Conference (November 2007), speaker
Michigan New Business Tax, Michigan Chamber of Commerce (September 2007)
Lecturer, TEI Educational Fund's 2005 State and Local Tax Course, "Income & Franchise Tax Audits" and "Income & Franchise Tax Protests, Hearings & Litigation Process," Michigan State University, Lansing, Michigan (June 9, 2005)
Remedies - Meaningful Backward Looking Relief, & Midwestern States Tax Developments, Georgetown Institute on State and Local Tax, Washington, D.C. (May 16, 2002)
Commissioners' Roundtable, California Tax Policy Conference, Beverly Hills, CA (November 7-9, 2001)
Testimony On the Issue of H.B. 2526 Internet Tax Fairness Act of 2001 Before the United States House of Representatives Committee on the Judiciary Subcommittee on Commercial and Administrative Law, The Honorable Robert Barr, Chairman (September 11, 2001)
School Finance Reform: The Michigan Experience, Institute of Professionals in Taxation State and Local Tax Forum, Nashville, TN (June 26, 2001)
Streamlined Sales Tax Project, Small Business Association of Michigan, Lansing, MI (June 13, 2001)
Update on Michigan Taxes, MACPA Michigan Tax Workshop, Troy, MI (Nov. 8, 2000)
Streamlined Sales Tax Project, Detroit Regional Chamber of Commerce, Detroit, MI (November 8, 2000)
Nexus Issues for Electronic Commerce, Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 19, 2000)
Current Issues in State Taxation, State Bar of MI Summer Tax Conference, Bellair, MI (June 24, 2000)
Discriminatory Taxation Debate, Tax Executives Institute, Chicago, IL (April 13, 2000)
Attributional Nexus, Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 28, 1999)
Internet Taxation - Taxing the Web v. No Tax, Michigan Economic Development Corporation E-Commerce Forum, Grand Rapids, MI (September 29, 1999); Novi, MI (October 14, 1999)
Single Business Tax Issues, Speaker of the House's Michigan Summit on Small Business (September 22, 1999)
Key State Administrators Panel, Georgetown University Law Center, Advanced State and Local Tax Institute (May 20, 1999)
Sales and Use Tax in Michigan, Fiscal 101 Legislative Seminar, Lansing, MI (April 13, 1999)
Michigan Single Business Tax and Constitutional Nexus Standards Applied to Foreign Persons, Forum for Canadian Business and Canadian Consulate John Tenant, Toronto, Canada (February 12, 1999)
Prior Employment Experience
State of Michigan, Commissioner of Revenue, 1999-2002
Heller, Ehrman, White & McAuliffe, Attorney
Brobeck Phleger & Harrison, Attorney
Washington, D.C., Director of Multistate Tax Commission Nexus Program
Adjunct Professor, Thomas M. Cooley Law School, January 2001-Present
Instructor, Multistate Tax Commission Nexus School, January 1996-2002
Honigman Miller Schwartz and Cohn LLP Attorneys and Counselors |