Photo of June Summers HaasPhoto of June Summers Haas

June Summers Haas

Co-leader, State and Local Tax (SALT) Practice Group


University of Virginia School of Law, J.D.
  • Virginia Tax Review, Executive Editor
George Mason University, B.S.
  • with distinction; Weber H. Peterson Award for Economics

Prior Employment

  • 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

Bar Admissions

Court Admissions

Professional Affiliations

Paul J. Hartman Memorial SALT Forum, Board of Trustees, 2002-present

BNA State Tax Board, 2002-present

Michigan Supreme Court Advocates Guild, 2013-present

Streamlined Sales Tax Project, 2000-2002

Direct Marketing Association, Negotiations Advisor, 1996-1997

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

News & Resources


June Summers Haas is a tax attorney with significant experience advising clients on multistate tax strategies, resolving tax disputes, and litigating state tax cases. She focuses her practice on managing state income, city income, value-added, sales and use tax, property tax, and unclaimed property issues for multinational corporations. June has extensive experience litigating and resolving state tax disputes.

  • Focuses on nationwide state tax projects, emerging e-commerce state tax issues, and the tax issues arising in online transactions
  • Nationally recognized for knowledge on issues relating to state jurisdiction to tax, also known as nexus
  • Counsels clients on planning techniques aimed at preventing double taxation and discriminatory taxation of multinational companies


  • Served as Michigan's Commissioner of Revenue for three years, during which time she administered 23 taxes, managed an 800-person tax revenue operation and advised the governor and treasurer on tax policy
  • Taught nexus seminars to accountants and lawyers in all 50 states
  • Served for three years as Director of the Multistate Tax Commission Nexus Program
  • Worked with the revenue commissioners in 49 states on issues of national impact
  • Provided testimony on the issue of H.B. 2526 Internet Tax Fairness Act of 2001 before the U.S. House of Representatives Judiciary Committee's Commercial and Administrative Law Subcommittee, chaired by the Honorable Robert Barr, September 11, 2001
Recent Significant Litigation Matters
  • SaaS, cloud computing and electronic services are not subject to use tax as a lease of prewritten software; Auto-Owners, Inc. v Dep’t of Treasury, _____ Mich App ____ (2015)
  • Credit ordering under the Michigan Business Tax; VITEC Inc. v Dep’t of Treasury, Court of Claims Docket No. 13-000027 (2014)
  • License of business processes and intellectual property used on an internet web store is not subject to tax as a lease or license of prewritten software; Alticor Investments Inc. v Dep’t of Treasury, unpublished decision per curium of Court of Appeals Docket No. 322000 (2014)
  • Professional slot machine gambler may deduct business expenses; Dombrowski v Dep’t of Treasury, unpublished decision per curium of Court of Appeals Docket No. 316888
  • Michigan use tax can be imposed on transactions subject to Michigan sales tax; Andrie Inc. v Dep’t of Treasury, 496 Mich 161, 853 NW2d 310 (2014)
  • Application of unitary business principle and combined apportionment to business income from flow-through entities; Estate of Wheeler v Dep’t of Treasury, 494 Mich 237; 833 NW2d 272 (2013)
  • Income from license of electronic database constitutes nontaxable royalty income; ProQuest Information and Learning, LLC v Dep’t of Treasury, unpublished opinion per curium Michigan Court of Appeals Docket No 307586 (2013)
  • Method of calculating tax base for last year of SBT and first year of MBT for fiscal year taxpayer need not be the same; P & M Holding, Inc. v Dep’t of Treasury
  • S corporations only report SBT based upon built-in gains reported and taxed for federal tax purposes; TMW Enterprises v Dep’t of Treasury, 285 Mich App 167; 775 NW2d 342 (2009)
  • Limits of Michigan’s physical presence nexus standards; Vestax Securities Corp v Dept’ of Treasury, MI Supreme Court Order (2011)
  • Limits on retroactive tax legislation; General Motors v Dep’t of Treasury, 290 Mich App 355; 803 NW2d 698 (2010)
  • Application of unitary business principle and combined apportionment to business income from flow-through entities; Preston v Dep’t of Treasury, 92 Mich App 728; 815 NW2d 781, lv den 490 Mich 893 (2011)


Wharton Center

  • Board of Directors, 2011-present

Citizens Research Council of Michigan

  • Board of Directors, 2013-present

Michigan Chamber of Commerce

  • Board of Directors, 2008-2013
  • Tax Policy Committee, Chair, 2007-2008


  • Board of Directors

Lansing Chamber of Commerce

  • Women's Interest Network, Founding Member, 2008-present
    • Board of Directors, 2008-2010

News & Resources


Press Releases


Seminars & Events


  • The Best Lawyers in America, 2006, 2007, and 2012-2020
    • Recognized in practice area of Tax Law
    • Lansing Tax Law "Lawyer of the Year," 2014 and 2017
  • Michigan Super Lawyers, 2007-2013 and 2015-2019
    • Named as one of the Top 50 Women Super Lawyers, 2007
  • Leading Lawyers Magazine Michigan, 2017
    • Recognized in practice areas of:
      • Governmental, Municipal, Lobbying & Administrative Law
      • Tax Law: Business
  • State Tax Notes, January 2010 
    • Named to "The All-Decade State Tax Team"
  • Martindale-Hubbell AV® Preeminent™ Peer Review Rated

Academic Appointments

  • Adjunct Professor, Thomas M. Cooley Law School, January 2001-present
  • Instructor, Multistate Tax Commission Nexus School, January 1996-2002