Rick Reames, III

Former South Carolina Department of Revenue Director Rick Reames helps clients navigate complex tax, business, and regulatory laws, and works with state leaders to achieve sound public policy. 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. He also served on the South Carolina Department of Commerce Coordinating Council for Economic Development and was an ex officer member of the South Carolina Board of Economic Advisors.

Community & Professional

• Chair, South Carolina Chamber of Commerce Tax Reform Committee
• Member, Liberty Fellowship SC, 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")

In December of 2016, Reames was awarded the Order of the Palmetto by Governor Nikki Haley in recognition of his contributions and public service to the State of South Carolina.

Reames is a member of Liberty Fellowship, an incubator for exemplary leadership in South Carolina. In addition he is a Fellow in the Aspen Institute's Global Leadership Network which recognizes outstanding leadership around the world. 

• 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 image” The 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

• Co-Author, Sales Taxation of Bundled Transactions in South Carolina
• "Tax Reform in South Carolina" August 22, 2018
• Presenter, Maynard Nexsen Trade Group Symposium, "SC Department of Revenue Observations and Perspectives and the Current Regulatory Climate" February 16, 2018
• Presenter, Upstate SC Alliance briefing, "What Does Tax Reform Mean For Your Business?" February 13, 2018
• Presenter, Maynard Nexsen 2017 SALT Seminar, "DOR Policy Document Update" November 3, 2017
• 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 News:

• "SC Midlands Watch: Richland County Settles With South Carolina Revenue Department Over ‘Penny Tax’ Scam" FitsNews.com, July 21, 2021
• "States' Transfer Pricing Push Raises Privacy Concerns" - Law360, August 20, 2021
• "Remodeling Services From Big Box Stores Trigger Tax Trouble" - Bloomberg Tax, July 22, 2020
• "IRS glitch with tax preparer companies may cause stimulus check delays for many Americans" - WIS News 10, April 20, 2020
• "South Carolina Tax Overhaul Stalls Again" Bloomberg Tax- April 11, 2019
• "Private Schools Could Take Unintended Hit From IRS Donation Regs" Bloomberg Tax- October 5, 2018
• "Sumter, Lee, Clarendon retailers to be more competitive, but questions remain" The Sumter Item - July 31, 2018
• "South Carolina collects sales taxes from most online retailers; now it can get the rest." The Post and Courier - June 21, 2018
• "Latest US Supreme Court decision could hit SC wallets. Here's how" The State - June 21, 2018
• "South Carolina Senate Fails to Take Action on Conformity Bill" Bloomberg BNA - May 14, 2018
• "South Carolina Moves to Decouple From Interest Deduction Changes" Bloomberg Tax - May 4, 2018
• "Early returns show C-corps and international companies most impacted by tax reform" Upstate Business Journal - February 22, 2018
• "States, Localities Chasing 911 Surcharge Revenue" Bloomberg BNA - November 20, 2017
• "Senate approves new South Carolina Ethics Commission members" The Post & Courier - June 6, 2017
• "House panel gives initial approval to three South Carolina Ethics Commission nominees" The Post & Courier - March 29, 2017
• “Revamped SC ethics panel starts to take shape” The State - March 28, 2017
• “Former Revenue Department chief Reames joins Maynard Nexsen” The State - January 30, 2017
•  “Revenue chief Reames restored agency’s image” (pdf)The State - December 26, 2016
• “Rick Reames, III, South Carolina Director of Revenue” Carolina Business Review
• "Rick Reames: Going Places" - FitsNews.com, November 22, 2016
• “Scam Detector Frank Abagnale Helps His State Reduce Fraud” South Carolina Public Radio – December 19, 2016
• “SC employers urged to prepared for tax withholding changes” Greenville Online – October 25, 2016
• “SC tax agency collects $178 million in unpaid fees, fines” The Herald – August 28, 2016
• “Four years later, case still open in DOR data breach” Greenville Online - August 12, 2016
• “SC tax agency wants money returned to taxpayers” The Herald – March 18, 2016
• "Haley forms panel to make to make job-seeking counties more competitive" The Post & Courier - March 1, 2016
• “State details efforts to fight theft from false SC returns” The Washington Times – January 22, 2016
• "Recession's Impact Lingers for Many States" The Wall Street Journal - March 9, 2015
• "FBI to Probe Fraudulent Tax Filings" The Wall Street Journal - February 11, 2015
• "Alumni Profile: Rick Reames '97" Wofford Alumni Program Newsletter - January 3, 2015