Part of the problem is that you did not follow the general recommended advice, to first create code that works properly without macro variables and without macros. Had you done that, perhaps you would have figured out the problem, and then your macro would work properly.
But without macro variables and without macros, your code is this
data cars;
set sashelp.cars;
where Make in ( "Acura" "Audi" "BMW" "Hyundai") and Model in ("SUV" "Sedan");
run;
which doesn't work the way you want either. It returns an empty data set.
So please follow the above very good advice. You need to first make this code work without macros and without macro variables, and then you should be able to make your macro work properly.
--
Paige Miller