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David W. Machemer Associate
  • D 312.242.3302
  • F 312.267.2243
dmachemer@hmblaw.com
David W. Machemer
“Being in-house, I learned practical, big picture thinking. Working for the Government, I learned how to swim upstream.”

David is a member of HMB’s State and Local Tax (SALT) Group.  He concentrates his practice on litigating state and local tax controversies for Fortune 500 companies on matters across the country. David also counsels companies on tax planning matters with a heavy emphasis on equipment leasing issues.

Representing clients nationwide, David advises businesses on transactions that create optimal tax structures and mitigate risks that arise from multistate operations and disparate compliance requirements. This includes working in the arenas of equipment leasing, sales and use, income, motor fuel, and estate taxes.

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Unique Background, Unique Insight

David’s unique background combines in-house and government experience, which offers his clients deeper perspectives on the potential risks related to government administration. He worked as in-house counsel for a large multinational financial and leasing company and represented the Illinois Department of Revenue in state tax litigation matters as an Assistant Attorney General.

Whether it’s tax planning for operations in a new state or mitigating tax controversy, clients turn to David for his informed counsel and unique insight.

Education

Michigan State University, BA

The John Marshall Law School, JD

Admissions

United States District Court for the Central District of Illinois

United States District Court for the Southern District of Illinois

Professional Memberships

  • Council on State Taxation
  • Chicago Bar Association
  • AT53, Inc., not-for-profit organization, Board of Trustees
  • Just City, Inc., not-for-profit organization, Board Member
  • Big Brothers Big Sisters, Volunteer
  • Equipment Leasing Finance Association, Tax Roundtable Committee Member

Events

  • HMB's SALT Team Presents at IPT's Sales Tax Symposium - 09/23/19August 29, 2019

    09/23/19 Orlando, FL Breen Schiller, Marilyn Wethekam, Jordan Goodman, Chris Lutz and David Machemer present various topics at the IPT Sales Tax Symposium. Breen serves as Vice Chair of the symposium. If you would like to attend or have questions about a presentation, click here to contact Breen, Marilyn, Jordan, Chris and David. Marilyn Wethekam presents "Mergers & Acquisitions -…

  • Marilyn Wethekam, David Machemer and Breen Schiller Present at COST Southwest/West Regional State Tax Seminar - 7/31/19July 28, 2019

    7/31/19 COST Southwest/West Regional State Tax Seminar Sponsored by HMB Legal Counsel Sam's Club Home Office Bentonville, Arkansas Presenting an update on significant state tax issues for the Southwest/West States: Arkansas, Colorado, Kansas, Louisiana, Montana, Nebraska, New Mexico, North Dakota, Oklahoma, South Dakota, Texas and Wyoming. Federal Tax Reform – State Tax Conformity Or Not? With Marilyn Wethekam State Taxation…

  • David Machemer and Samantha Breslow Present "Local Taxes: Who's on First, What's on Second, I Don't Know is on Third"November 7, 2018

    Marylin Wethekam is one of several authors who penned articles for State Tax Notes regarding the U.S. Supreme Court's ruling in South Dakota v. Wayfair, Inc. that overturned Quill Corps v. North Dakota and altered the state tax landscape. The articles address the Wayfair decision and the issues that remain after the Supreme Court struck down the physical presence test…

  • David Machemer Presents "Tax Best Practices Roundtable : Sales and Use Tax"June 20, 2018

    In this session, the speakers discussed key sales and use tax developments affecting the leasing industry. Attendees discussed: National issues and trends in sales and use tax including: Wayfair and its (non?) impact on the leasing industry Are states' laws prepared to handle the sharing economy? State's expansion of tax base (i.e. services and sales price) Oregon's inching towards a…

  • David Machemer and Samantha Breslow to Present Live Webinar: "Managing Exemptions and Resale Certificates"January 23, 2018

    Click here for more information Determining eligibility for sales tax exemptions and navigating the application process can prove to be difficult for taxpayers who do business in multiple states and jurisdictions. Join David and Sam on a live webinar hosted by Lorman Education Services. Attendees will be able to: Define an 'exclusion' versus an 'exemption' for sales tax purposes Explain…

Publications

blog

  • Cook County Taxes: Parking Lot and Garage Operations TaxDecember 11, 2018

    The "Parking Lot Tax" has recently been targeted by the Cook County Department of Revenue. In the past 3-5 years, we have seen a significant uptick in the Department's audit activity, and challenges to Taxpayer positions. Their efforts have primarily focused on the enforcement of its Amusement, Tobacco, and Gasoline and Diesel Taxes. However, more recently, the Department has turned its attention to its Parking Lot Tax.

  • Illinois' Unique Treatment of Leases and Traps for the Unwary LessorMay 22, 2018

    Illinois? treatment of leases is an anomaly when compared to almost all other jurisdictions. While most jurisdictions impose sales tax on the lease receipts collected from the lessee, the user of the equipment, Illinois differs by treating the lessor as the user of the equipment. As such, the lessor is subject to Illinois use tax.

  • Navigating a Cook County Department of Revenue Audit and the Procedure for a Formal ProtestApril 17, 2018

    A recent national trend in the practice field of state and local tax has been the uptick in local jurisdictions' audit activity. The Cook County Department of Revenue has taken aggressive positions in the interpretation of its tax ordinances which has led to increased litigation in the administrative proceedings before the Cook County Department of Administrative Hearings. This post provides an overview of the Department's audit and ensuing D.O.A.H. processes and will highlight some of the procedural differences compared to other jurisdictions such as Chicago and Illinois.

  • What Illinois Auto Dealers, Financial Institutions and other Lessors Need to Know About Taxing Post Lease ChargesMarch 12, 2018

    Three years ago, Illinoisans cheered the changes to the motor vehicle leasing law that were to lead to tax savings for lessees and level the playing field with other state's leasing laws. Now, as the first wave of three-year leases comes to an end, lessors can no longer afford to overlook these changes regarding the post-lease charges.

  • The Cubs Won the World Series and Illinois Finally Has a Budget!July 7, 2017

    Today marks the first time in over two years that Illinois will be operating under a budget. This is a result after the House voted to override Governor Rauner?s veto of Senate Bill 9. The House garnered the necessary votes to end the two year stalemate full of political puffery and sparring. Some of the relevant changes that Illinois? taxpayers should be aware of are noted below. All changes are effective July 1, 2017, unless otherwise noted.

Education
  • Michigan State University, BA
  • The John Marshall Law School, JD
Admissions
  • United States District Court for the Central District of Illinois
  • United States District Court for the Southern District of Illinois
500 West Madison Suite 3700
Chicago IL 60661

Phone: 312-606-3200 Fax: 312-606-3232
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