David H. Humber

David is an experienced corporate tax attorney and Shareholder in Maynard Nexsen’s Tax and Economic Development & Incentives practice groups. He also works closely with the Firm’s Mergers & Acquisitions and Charitable Foundations & Tax-Exempt groups.

For over 15 years, David has been a trusted advisor to corporations, LLCs, tax-exempt organizations, and other business entities on matters involving tax planning, business structuring, compliance, and strategic advice that aligns with the clients’ business objectives, while minimizing risk and maximizing efficiency.

David utilizes his specialized tax training to help businesses of all sizes and industries navigate complex federal, state, and local taxation issues; economic incentives procurement; joint venture formations; strategic business transactions; mergers and acquisitions; tax structuring; audit defense; general business planning; and corporate governance. He applies his broad experience and due diligence to help ensure his business clients are compliant with the tax laws impacting their business.

Community & Professional

• Federal Tax Clinic, Board Member
• Alabama State Bar Association, Tax Section
• Birmingham Tax Forum
• Birmingham Bar Association

Economic Development

• Assisted global technology company in procurement of state and local incentives for a first-of-its-kind data center project in Alabama.
• Magna/KAMTEK, Inc. - Assisted global automotive supplier in the procurement of state and local incentives for a project with an estimated $535 million investment.
• Rain Bird Corporation - Assisted national leader in irrigation product manufacturing in the procurement of state and local incentives in connection with a multi-phase project in Steele, Alabama.

Tax Controversy

• Asphalt Consultants, Inc. v. Various Counties & Cities (Alabama Tax Tribunal, Docket No. County/City 19-100-LP, January 24, 2020) – Successfully appealed final assessments of local sales tax that were levied after private auditing firm found that the taxpayer failed to collect and remit sales tax on customer sales. The Alabama Tax Tribunal agreed with the argument that the taxpayer had a lack of nexus with the respective cities and counties that would have imposed the collection obligation. The final assessments were voided in their entirety.
• Amelia R. and Campbell B. Lanier, IV v. State of Alabama Department of Revenue (Alabama Tax Tribunal, Docket No. Inc. 17-268-LP, December 5, 2019) – Successfully appealed a final assessment of Alabama personal income tax arising from the denial of a bad debt deduction in connection with a nonbusiness loan transaction. The final assessment was voided in its entirety.
• John A. & Ann A. Gasser v. State of Alabama Department of Revenue (Alabama Department of Revenue Administrative Law Division, Docket No. Inc. 11-489, October 15, 2012) - Successfully appealed a final assessment of Alabama personal income tax arising from the receipt of settlement proceeds by non-resident shareholders of an Alabama-headquartered corporation who had sued the corporation and certain insiders for fraud. The final assessment was voided in its entirety.

Recognition

• Chambers USA, Tax, Alabama (2024)
• The Best Lawyers in America© for Tax Law (2020 - present) and Economic Development Law (2021 - present)

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