Andrew W. Saleeby

Andrew Saleeby joins the Firm’s esteemed tax group as Special Counsel after years of policy and litigation work at the South Carolina Department of Revenue. His practice focuses on state and local and federal tax, economic development, business, and regulatory laws. 

Andrew’s background as a CPA provides him with a unique business perspective that he brings to the table when working with clients. Whether he is representing clients in tax controversy matters, walking them through the process of earning tax and other economic development incentives for their projects, or helping structure business formations, sales, and acquisitions in a tax-efficient manner, Andrew believes his clients’ money is better off in their hands than the government’s, because the client understands the value of that dollar. The philosophy that money is spent more efficiently by those who earn it guides Andrew in every matter. Before joining the South Carolina Department of Revenue, Andrew practiced with a prestigious South Carolina law firm counseling clients on economic development incentives, tax planning and compliance for partnerships, corporations, and other business conduits, and controversies against the Internal Revenue Service and South Carolina Department of Revenue.

Andrew’s legal career began when he enrolled at the University of South Carolina School of Law, where he received CALI awards for Partnership and LLC Tax, Corporate Tax, and Estate and Gift Tax. The faculty presented him with the Arthur B. Custy Award, signifying the School’s most outstanding tax student.

Following law school, Andrew enrolled at NYU School of Law and earned his LL.M. in taxation. Although Andrew did well in all his courses at NYU, he was the top performer in partnership taxation.

Community & Professional

• Council Member and Secretary, South Carolina Bar Association Tax Section Council
• Director and Past Chairman, Columbia Opportunity Resource Board of Directors
• Director and Past Treasurer, Babcock Center Board of Directors
• Steering Committee Member and Professional Development Subcommittee Chair, United Way of the Midlands Young Leaders’ Society
• Subcommittee Member, United Way of the Midlands Public Policy Subcommittee
• Management Team, What’s Next Midlands! (EngenuitySC)
• American Institute of Certified Public Accountants

Outside Maynard Nexsen

The grandson of a Lebanese farmer, and Chinese immigrants who made a living owning and operating restaurants, Andrew grew up surrounded by people who valued cooking and understood the importance of mealtime.  Since childhood, Andrew has enjoyed cooking not only because of the joy it brings others, but also because of what cooking represents – bringing together a bunch of ingredients that on their own might not be very palatable, but when used together in the right way with the right amounts have the potential to create something delicious!  Andrew sees practicing tax law the same way – combining individual provisions in just the right amounts to create a valuable tax strategy.

As a mountain biker, Andrew enjoys getting out on the trail not only for exercise but also as a form of mental stimulation.  It requires both keeping an eye on the trail up ahead to know when those big directional changes or drop-offs are coming and endlessly scanning the path right in front of you for debris and other obstacles that can slow you down.  Practicing law is no different.  You must keep an eye on the big picture while relentlessly staying abreast of the obstacles and changing landscapes right in front of you. 

• Best Lawyers in America©  for Tax Law (2024-present)

• Co-Presenter, "State Tax and Economic Development Incentives Legislative Update", June 2022 (view recording)
• Co-Presenter, "SALT Case Law Update", Maynard Nexsen SALT Seminar, November 2019
• Presenter, “South Carolina Department of Revenue Policy and Legislative Update,” South Carolina Bar Convention, January 2018
• Presenter, “The Repeal of TEFRA: What Tax Practitioners Need to Know,” McNair Law Firm, P.A., June 2016