Nikki Wooten's practice concentrates on state and local tax (SALT) consulting and litigation, alcohol licensing and compliance, and appellate matters.
As part of her SALT practice, Nikki provides clients with expansive insight on state and local tax issues gained from her extensive litigation and appellate experience as Senior Counsel with the South Carolina Department of Revenue. An experienced tax litigator, Nikki has tried dozens of tax cases before state trial courts and federal district court, and briefed and argued cases before state appellate courts and the Fourth Circuit Court of Appeals. Most recently, Nikki litigated the first cases in South Carolina related to combined unitary reporting as an alternative apportionment method, frequently referred to in the SALT practice as "Forced Combination." In addition, Nikki developed and litigated the preeminent cases in South Carolina addressing sourcing in the corporate income tax area. Nikki's track record demonstrates her unique ability to successfully handle previously unlitigated issues for her clients. Similar to Nikki's tax litigation experience, she has tried numerous cases related to alcohol licensing and compliance during her time at the Department of Revenue. Nikki also clerked and worked as a staff attorney with the South Carolina Administrative Law Court which allowed her to gain immeasurable experience in all administrative and regulatory matters.
Tapping into those unique and invaluable experiences, Nikki provides clients with comprehensive knowledge in the areas of corporate tax, bank tax, individual income tax, sales and use tax, admissions tax, withholding tax, property tax, tobacco tax, and regulatory licensing and compliance matters.
Nikki completed her undergraduate and law degrees at the University of South Carolina. She also earned an LL.M. in Taxation from the University of Alabama.
Community & Professional
Nikki currently serves as a Board member for the South Carolina Administrative and Regulatory Law Association (SCAARLA).
Outside Maynard Nexsen
In her spare time, Nikki and her family enjoy exploring the outdoors - whether it is hiking or boating along the beautiful lakes and rivers of South Carolina. In addition, Nikki volunteers at her church, plays the cello, and accepts any challenge on the tennis court.
An avid college football fan, you can find Nikki watching football on Saturdays in the Fall.
- State Bar: South Carolina
- U.S. District Court: South Carolina
- U.S. Court of Appeals: Fourth Circuit