Former South Carolina Department of Revenue Director Rick Reames helps clients navigate complex tax, business, and regulatory laws, and serves as Chair of the Firm's Tax practice group. Reames was appointed Director of SCDOR by former Governor and UN Ambassador Nikki Haley in 2014, was unanimously confirmed by the SC Senate, and served until January 3, 2017. Rick has been credited (pdf) with restoring the agency's image. 

Rick provides sophisticated state and local (SALT) advice and works on comprehensive tax planning, controversies, and economic development incentives. His broad-based state and local tax practice includes:

  • Income tax apportionment planning and controversies
  • Property tax matters and exemptions, including significant experience with historic and abandoned properties
  • Nexus and jurisdictional requirements
  • Sales and Use tax planning and disputes
  • Negotiation and completion of Fee in Lieu of Tax (FILOT) contracts
  • Alcohol licensing and Three-Tier system regulatory matters

Reames is active in public affairs. Governor Haley awarded Rick the Order of the Palmetto - South Carolina’s highest honor in recognition of public service. He is a former member of the South Carolina Ethics Commission, where he was confirmed by the South Carolina General Assembly as an appointment of the Senate Majority Caucus. He previously chaired the Enterprise Zone Committee, which awards job development tax credits to new and expanding businesses. Reames served on the Board of Trustees of the Federation of Tax Administrators and is a frequent speaker on national SALT issues. 

Community & Professional

  • Chair, South Carolina Chamber of Commerce Tax Reform Committee
  • Member, Liberty Fellowship, since 2016
  • Board of Trustees - Federation of Tax Administrators (FTA), 2014-2017
  • Executive Member - Internal Revenue Service Tax Fraud Task Force
  • Executive Committee - Southeastern Association of Tax Administrators (SEATA), 2014-2017
  • Member - South Carolina Ethics Commission, 2017-2018
  • Member, ex officio - South Carolina Board of Economic Advisors, 2014-2017
  • South Carolina Bar
  • Council on State Taxation ("COST")


Reames regularly represents public and large private companies in complex SALT litigation and planning matters. He serves or has served as counsel of record for multiple Fortune 500 companies in income tax sourcing and apportionment matters, large sales and use tax disputes, and property tax controversies. He regularly works with companies on creative solutions to tax problems and has particular experience in tax legislative affairs. Some representative matters are:

  • Counsel of record for public company on $400M+ manufacturing-related sales and use tax dispute
  • Counsel of record for public company on $75M state investment tax credit dispute
  • Counsel of record for multiple public companies on multi-million dollar state income tax apportionment and forced combination disputes
  • Counsel of record for large European company on multi-million dollar forced combination dispute
  • Counsel of record for multiple public banks on state income tax sourcing disputes
  • Counsel of record for large private company on state job develop tax credit dispute
  • Counsel of record for multiple private equity firms in property tax planning and disputes
  • Counsel of record for public companies on various state private letter ruling requests
  • Counsel of record for large private company on multi-state Voluntary Disclosure Agreement (VDA) issues


  • Columbia Business Magazine's Legal Elite of the Midlands, 2019
  • Order of the Palmetto Recipient 
  • Chair - Governor's Local Government Competitiveness Committee
  • Revenue chief Reames restored agency’s imageThe State - December 26, 2016 (pdf)
  • Former Chair - South Carolina Bar Association Tax Section
  • Former SC Chair - Joint North Carolina/South Carolina Tax Conference
  • Listed in Best Lawyers in America for Corporate Law and Tax Law in 2023


  • Presenter, Upstate SC Alliance briefing, "What Does Tax Reform Mean For Your Business?" February 13, 2018
  • Presenter, Council on State Taxation (COST) 48th Annual Meeting, "A Peak Behind the Curtain: Tips from a Former Tax Commissioner" October 22, 2017
  • Presenter, Maynard Nexsen Nonprofit Symposium, "IRS Quid Pro Quo and Substantiation Rules" February 24, 2017
  • Presenter, Maynard Nexsen Retail and Commercial Project Development Seminar, "Report from Local Government Competitiveness Council" February 17, 2017
  • Presenter, Maynard Nexsen 2016 SALT Seminar, "DOR Update" October 13, 2016

In the Press


  • State Bar: South Carolina
  • U.S. District Court: South Carolina
  • United States Tax Court
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