Andrew W. Saleeby

Andrew W. Saleeby practices primarily in the areas of state and local tax (SALT), economic development and tax incentives, business and regulatory laws, and alcoholic beverage licensing and compliance disputes.

Saleeby regularly represents clients being audited by the South Carolina Department of Revenue (SCDOR), the Internal Revenue Service (IRS), and various other South Carolina counties and municipalities, and clients seeking economic development and tax incentives to bolster new development and expansion projects throughout the State.

Before joining Maynard Nexsen, Andrew spent years in the policy and litigation divisions at the South Carolina Department of Revenue. That experience, combined with his background as a CPA, gives him a unique business perspective he brings to the table when representing clients.

Saleeby’s broad-based state and local tax (SALT) practice includes:

• Property tax planning, appeals and litigation, including the assessable transfer of interest (ATI) exemption
• Tax incentives, including:
  • Negotiated Fee in Lieu of Tax (FILOT) contracts, special source revenue credits, and multi-county business parks
  • Job development credits (JDCs) to reduce employee withholding taxes
  • Various other property tax and sales tax credits and exemptions, such as the South Carolina abandoned building and textile mill rehabilitation credits.
• Sales and Use tax planning and controversies
• Business License Tax analysis and disputes
• Corporate Income tax and sales tax nexus analysis and controversies, including voluntary disclosure agreements
• Responsible Person liability and assessments

Whether he is representing clients in a tax controversy, negotiating tax and other economic development incentives for their commercial and industrial projects, or helping structure their business transactions 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.

Andrew began his legal career practicing with a prestigious South Carolina firm, where he represented clients in economic development deals, tax planning and compliance matters, and controversies against the Internal Revenue Service and the South Carolina Department of Revenue.

Andrew earned his law degree 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 law faculty awarded him the Arthur B. Custy Award, signifying the School’s most outstanding tax student.

Following law school, Andrew earned his LL.M. in taxation at NYU School of Law, receiving top marks in partnership taxation.

Community & Professional

• City of Columbia Design and Development Review Commission (2020 – Present)
  • Vice Chair (2022 – Present)
• South Carolina Bar Association Tax Section Council (2015 – Present)
  • Chairman (2022 – 2023)
  • Secretary (2020 – 2021)
• National Association of Property Tax Attorneys, South Carolina Representative (2024 – Present)
• Babcock Center, Inc. Board of Directors (2015 – Present)
  • Chairman (2023 – Present)
  • Treasurer (2017 – 2019)
• Columbia Museum of Art Contemporaries Board of Directors (2021 – Present)
• Columbia Opportunity Resource Board of Directors, Director and Past Chairman (2015 – 2021)
• United Way of the Midlands Young Leaders’ Society, Steering Committee Member and Professional Development Subcommittee Chair (2015 – 2022)
• United Way of the Midlands Public Policy Subcommittee (2016 – 2018)
• EngenuitySC, What’s Next Midlands! Management Team (2015 – 2016)
• 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. 

Saleeby represents public and private companies in both transactional and SALT litigation or controversy matters, and in economic development incentive negotiations. Some of his representative matters, include:

• Represented multinational chemical company against South Carolina Department of Revenue assessment in corporate income tax nexus and alternative apportionment (forced combination) controversy.
• Represented North American automotive parts retailer and distributor against South Carolina Department of Revenue assessment in corporate income tax alternative apportionment (forced combination) controversy.
• Assisted in representation of investor-owned utility against South Carolina Department of Revenue assessment disallowing investment tax credits.
• Assisted in representation of national transportation company against South Carolina Department of Revenue assessment in corporate income tax alternative apportionment (forced combination) controversy.
• Represented hydraulic and pneumatic machinery manufacturer in South Carolina Department of Revenue audit asserting sales tax economic presence nexus.
• Represented ATV and off-road equipment dealer in South Carolina Department of Revenue audit asserting fraudulent claim of sales tax exemptions.
• Represented heavy equipment and machinery dealer against South Carolina Department of Revenue assessment alleging fraudulent claim of sales tax exemptions.
• Represented pharmaceuticals company against South Carolina Department of Revenue in matter related to disallowance of sales tax exemption for injectable medications and biologics.
• Represented national publishing and media company before the South Carolina Department of Revenue in property tax matter concerning proper classification of real and business personal property.
• Represented electric cooperative in negotiations with South Carolina Department of Revenue on claim of property tax exemption for intangible assets with an aggregate value of $72M.
• Represented private college against South Carolina Department of Revenue in dispute over exemption for real property taxes.
• Represented national textiles manufacturer against South Carolina Department of Revenue in dispute over property tax exclusion for idle machinery and equipment.
• Represented national developer and owner/lessor of industrial facilities before South Carolina Department of Revenue in dispute over valuation and assessment of property under negotiated fee in lieu of tax incentive agreements.
• Represented national developer and owner/lessor of medical facilities before Charleston County Assessor in property tax dispute concerning turnkey buildout and lease agreements with US Department of Veterans Affairs.
• Assisted in representation of medical device manufacturer in asset acquisition of medical electrode manufacturer to expand business into South American and European markets.
• Assisted in corporate cleanup of family-owned middle-market chemicals manufacturing company following a busted S corporation election.
• Negotiated incentives packages for clients with the South Carolina Department of Commerce, various South Carolina counties, and the South Carolina Department of Revenue valued at: 
  • $55M for pharmaceutical products manufacturer
  • $54M for medical equipment manufacturer
  • $52M for South Carolina data center
  • $31M for European-based paper products and packaging company
  • $16M for regional logistics and distribution company
  • $14M for national home goods wholesaler and distributor
  • $12M for Canadian bioplastics manufacturer; and
  • $2.4M for a Swiss-based medical device manufacturer

• Best Lawyers in America® for Tax Law (2024 – present)
• South Carolina Super Lawyers Rising Star® for Tax Law (2020 – present)
• Law School Recognitions, include:
  - CALI Awards – Partnership and LLC Tax; Estate and Gift Tax; Corporate Tax
  - Arthur B. Custy Award for Most Outstanding Tax Student

• Presenter, “Business License Taxes,” Maynard Nexsen Real Estate Seminar, February 2023
• Presenter, “The Ethics of Charitable Giving: A Practitioner’s Perspective,” SC Planned Giving Council Annual Seminar, October 2022
• Presenter, "State Tax and Economic Development Incentives Legislative Update," Maynard Nexsen Economic Development Seminar, June 2022 (view recording)
• Presenter, “South Carolina Rollback Taxes,” Maynard Nexsen Real Estate Seminar, February 2021
• 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