David is a partner at HMB and Chair of the firm’s State and Local Tax (SALT) Group. He helps clients limit their state and local tax exposure through sensible planning and, when necessary, vigorous litigation strategies.
David advises Fortune 500 companies, privately-held companies, middle-market businesses and individuals on strategies to minimize their state and local tax exposure, maintain compliance and reduce the risk of audit problems. This includes income tax, sales/use tax, franchise tax, gross receipts tax, and unclaimed property matters involving nexus, apportionment, business income, unitary business groups, credits, losses and exemptions.Read More
In addition to helping clients all over the country structure their businesses to reduce state and local tax liabilities, David represents them in audits, administrative proceedings, litigation and appeals. He has argued cases for clients at the Illinois Supreme Court, the Illinois Appellate Court and the New York Supreme Court (Appellate Division). In addition to Illinois, David is licensed to practice in Wisconsin.
Multistate Expertise, National Impact
David is as an adjunct professor at Northwestern University Pritzker School of Law as well as a Fellow in the American College of Tax Counsel. As an active thought leader and speaker in the SALT community, David offers a unique perspective and knowledge drawn from years of hands-on, practical experience.
Loose definitions, cumbersome requirements and practical challenges of many marketplace facilitator laws create problems for both facilitators and sellers. In a Tax Notes article, David A. Hughes discusses these challenges and provides suggestions to make marketplace facilitator laws more taxpayer-friendly.
State tax partnership law is seeing an increased focus on what happens when a nonresident owner of a partnership or LLC sells his or her ownership interest. David A. Hughes discusses this emerging topic with Law360 and shares his insights on investee apportionment.
Congratulations David Hughes for being elected a Fellow of the American College of Tax Counsel! David was selected for his extraordinary accomplishments and demonstration of a high standard of excellence and ethical performance in tax law.
HMB’s litigation team, led by David S. Ruskin, and State and Local Tax attorney, David A. Hughes, began their representation of PACCAR in late 2019 when RN Acquisition, LLC filed a complaint alleging breach of contract and seeking a declaratory judgment arising from PACCAR’s alleged failure to pay the Chicago Lease Transaction Tax.
A Maryland Circuit Court judge recently struck down the state’s tax on digital advertising services. David A. Hughes told Tax Notes, “The judge, to her credit, took a more holistic view and said advertising is advertising, and if Maryland chooses not to tax traditional advertising, then the Internet Tax Freedom Act bars digital advertising.”
Learn about the benefits of tax insurance with David A. Hughes at the 2024 ABA-IPT Advanced State Income Tax Seminar on 3/12. David and his co-speakers will provide an overview of tax insurance and explore case studies where it has been used in M&A transactions, state tax positions on returns and pending state tax litigation
Join David A. Hughes, BDO USA and representatives from the Illinois State Treasurer's Office on March 7th for an informative webinar focusing on the Revised Uniform Unclaimed Property Act. The webinar will cover various topics like compliance requirements, voluntary disclosure, self-audit and audit practices, and best practices for escheatment.
HMB is proud to sponsor and present at the NYU 42nd Institute on State and Local Taxation. On December 12, 2023, David A. Hughes will present on the most important SALT developments affecting taxpayers today. See below for more information on his presentation. “What’s Happening Everywhere Today?” 1:15 PM ET | Westin New York at Times Square, New York, NY…
Please join HMB's State and Local Team, Jordan M. Goodman, David A. Hughes and Kylan Memminger, at the Chicago Tax Club's Winter Meeting on December 9, 2023.
David A. Hughes will examine the state and local tax issues that arise in corporate transactions and tax-free reorganizations.
In his article, David A. Hughes discusses how to approach unclaimed property self-audits and provides a brief history and overview of Illinois’s Unclaimed Property Act.
While distinguishing between tangible personal property and real property is necessary in several contexts, it is not always a simple determination to make, particularly from a tax perspective.
David's article explores the ramifications of treating something as tangible personal or real property for sales/use and property tax purposes, specific to the telecommunication industry.
Effective January 1, 2022, the California Franchise Tax Board (“FTB”) has the authority under Assembly Bill 466 to share information with the State Controller’s Office (“SCO”) relating to a taxpayer’s compliance with the California’s unclaimed property laws. To gather this information, the FTB has added a few questions to California’s business entity tax returns for tax year 2021, including whether…
As we move into harvest season, we here at Cover Your SaaS (CYS) have cultivated a fresh crop of updates for your enjoyment. Keen observers will note that there has been a somewhat larger gap than usual between newsletters and we admit, it has been a minute. Of course, absence makes the heart grow fonder so we are excited to…
With the holidays upon us, it seems like a good time to take a pleasant stroll through the cloud computing and digital product SALT developments you and your clients should be aware of. We returned to the “classic” format for this edition, organizing the stories by jurisdiction, headlining them in summary fashion, and then providing context and snappy analysis. If you have follow-up questions, please let us know.
Welcome to the third edition of Cover Your SaaS. Following a brief mid-summer hiatus from which the authors returned pale as ever, we dive once more into the cloud computing and digital product SALT developments you and your clients should be aware of. This is a bumper edition, so we have organized the updates by general topic rather than solely by jurisdiction.
Welcome to the second edition of Cover Your SaaS, your new favorite(ish) semi-regular publication from HMB Legal Counsel’s State & Local Tax team. Far from accepting a sophomore slump, this edition boldly delves into SALT developments in the digital products sphere, the importance of separately stating charges, and the dangers of straying into taxable telecommunications.