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.
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.
Andrew's broad-based state and local tax (SALT) practice includes:
- Property tax planning, appeals and litigation, including the South Carolina 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 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 enrolled at NYU School of Law where he earned his LL.M. in taxation, earning top marks in partnership taxation.
Andrew W. Saleeby
Maynard Nexsen PC
1230 Main Street, Suite 700
Columbia, SC 29201
(P)(803) 253-8220
www.maynardnexsen.com