David is a partner at HMB and a member of the firm’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.
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.
Michigan State University, BA
University of Illinois, Chicago School of Law, JD
United States District Court for the Central District of Illinois
United States District Court for the Southern District of Illinois
Big Brothers Big Sisters, Volunteer
Warren Park Youth Baseball League, Board Member
David W. Machemer Presents, “Practical Ways to Avoid Qui Tam/Whistleblower Lawsuits” at NYU’s 40th Annual Institute on State and Local Taxation.
Join Marilyn A. Wethekam and David W. Machemer for COST's Annual Meeting in Las Vegas, Nevada.
Join Marilyn A. Wethekam and David W. Machemer for the Institute for Professionals in Taxation ("IPT") 2021 Sales Tax Symposium.
8/5/21 2:00PM - 4:15PM ET Join Marilyn A. Wethekam and David W. Machemer for the 2021 Council on State Taxation ("COST") Summer State Tax Webinar Series, sponsored by HMB. See below for more information on Marilyn's and David's presentations. Watch Out – State Income Tax Traps, Tips, and Tricks Panel discussing anticipated state corporate income tax challenges and traps for…
4/28/21 2:05PM - 3:10PM CT Navigating the nuances of state tax audits and challenging assessments has a new added hurdle – doing it all remotely. David W. Machemer, with other panelists, will help navigate remote audits and controversies, from strategies on communication, documentation (issues related to submitting and submitted workpapers), delayed timelines, audit plans, to statute of limitations strategies. This…
Illinois’ tax treatment of leases is an anomaly when compared to most other jurisdictions. The general rule in most jurisdictions is to impose sales tax on the receipts collected from the lessee, the actual user of the equipment. However, Illinois differs, at least in the context of a long-term lease (i.e., more than one year), by treating the lessor of…
David Machemer provides an overview of some of the technical tax issues that may be encountered when leasing vehicles used to transport persons or property in interstate commerce. Click here to read the full article…
In the Illinois Practitioner Series, HMB's SALT team discusses various topics covering Illinois Procedures, Corporate Income Tax, Retailers' Occupation Tax (Sales Tax) and Use Tax and Local Taxes. Download the full booklet here. Questions? Reach out to the state and local tax team here. …
Chicago, IL December 12, 2019 HMB Legal Counsel, a preeminent provider of legal services in Business and Finance, State and Local Tax, Trusts and Estates, Bankruptcy, Reorganization and Creditors' Rights, Real Estate and Litigation announced that three associate attorneys were elevated to partner. Grant R. Hendricks Grant is a member of the firm's Private Client, Trusts and Estates Group. He…
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? 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.
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.
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.
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.