Dr. David Hughes

Biography

David Hughes is a partner in HMB’s State and Local Tax Group and a member of the Firm’s Board of Directors. He advises clients on structuring business activities to reduce state and local tax liabilities and defends clients in audits, administrative proceedings, and court cases involving state and local tax assessments. He has represented clients in over 30 states and has expertise in income tax, sales/use tax, franchise tax, and unclaimed property issues, including matters related to nexus, apportionment, and residency. David has a diverse client base, including sectors such as manufacturing, retailing, leasing, real estate, telecommunications, logistics, and cloud computing. He has argued cases before the Illinois Supreme Court and the New York Supreme Court. As an adjunct professor at Northwestern University Pritzker School of Law, he teaches an LLM class on state and local tax matters. David holds leadership roles in various tax committees and regularly speaks and writes on SALT issues.

Research Interests

Courses