David A. Hughes



David A. Hughes is a partner in HMB’s State and Local Tax Group and a member of the Firm’s Board of Directors.  David advises clients on how to structure their business and activities to reduce their state and local tax liabilities and he also defends clients in audits, administrative proceedings and court against state and local tax assessments. David has represented clients in over 30 states and has advised clients on income tax, sales/use tax, franchise tax, and unclaimed property matters, including matters involving nexus, apportionment, business income, unitary business groups, residency, credits, losses, exemptions, and the tax base. David has represented clients in many industries, including manufacturing, retailing, leasing, real estate, telecommunications, logistics, cloud computing, marketing, and transportation.  He has argued cases at the Illinois Supreme Court, the Illinois Appellate Court and the New York Supreme Court (Appellate Division). David is licensed in Illinois and Wisconsin.

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  • JD, Columbia University
  • BA, University of Notre Dame

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