David H. Humber

David is an experienced corporate tax attorney and Shareholder in Maynard Nexsen’s Economic Development and Tax practice groups. He also works closely with the Firm’s Charitable Foundations & Tax-Exempt group as well as its Emerging Businesses group.

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.

With more than 10 years of experience helping clients evaluate, analyze, negotiate, and procure incentives for new builds or expansion projects, David is one of the most active economic development attorneys based in the State of Alabama.

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

• Economic Development Association of Alabama
• Federal Tax Clinic, Board Member and Secretary
• Alabama State Bar Association, Tax Section

Economic Development

• Assisted multiple global technology companies obtain state and local incentives for data center projects in Alabama.
• James Hardie Building Products, Inc. – Assisted global cement siding manufacturer in procurement of state and local incentives for a multi-phase project with an estimated $600 million investment and over 400 new jobs.
• Evonik Corporation – Assisted a world leader in specialty chemicals with state and local incentives related to multiple Alabama projects.

Tax Controversy

• United Services Automobile Association and Affiliates v. Various Alabama Counties & Cities – Successfully settled claims related to jurisdictions’ denial of taxpayers’ business license refund petitions.
• Asphalt Consultants, Inc. v. Various Alabama 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 - present)
• The Best Lawyers in America© for Tax Law (2020 - present) and Economic Development Law (2021 - present)