Andrew W. Saleeby

J.D. | LL.M. in Taxation

CONTACT

OFFICE › 803-218-9441

VCARD › DOWNLOAD

EMAIL › ANDREW@NEWSOMELAWSC.COM

LINKEDIN › ANDREW W. SALEEBY

EDUCATION

  • New York University School of Law
    (LL.M., Taxation)

  • University of South Carolina School of Law
    (J.D.)

  • University of South Carolina, Moore School of Business
    (MAcc)

  • University of South Carolina Upstate, Johnson College of Business and Economics
    (B.S.)

Speaking Engagements

  • “South Carolina Business License Taxes,” presentation to Maynard Nexsen Real Estate Seminar, February 2023

  • “The Ethics of Charitable Giving: A Practitioner’s Perspective,” presentation to The SC Planned Giving Council Annual Seminar, October 2022

  • "State Tax and Economic Development Incentives Legislative Update," presentation to Maynard Nexsen Economic Development Seminar, June 2022

  • “South Carolina Rollback Taxes,” presentation to Maynard Nexsen Real Estate Seminar, February 2021

  • "SALT Case Law Update," presentation to Maynard Nexsen SALT Seminar, November 2019

  • “South Carolina Department of Revenue Policy and Legislative Update,” presentation to the South Carolina Bar Convention, January 2018

  • “The Repeal of TEFRA: What Tax Practitioners Need to Know,” presentation to CPA and Bankers Conference, June 2016

ABOUT

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

Saleeby regularly represents individuals and organizations in complex estate and trust administration, or who are being audited by the South Carolina Department of Revenue (SCDOR), the Internal Revenue Service (IRS), or 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 Newsome Law, Andrew spent years practicing tax and economic development law with AmLaw 200 firms, and 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

Andrew is a native of Irmo, South Carolina. He earned his law degree from 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. Andrew also earned his LL.M. in taxation from NYU School of Law, receiving top marks in partnership taxation.

RECOGNITIONS

  • Best Lawyers in America®

    • Tax Law (2024 – present)

    • Litigation and Controversy - Tax (2026)

  • South Carolina Super Lawyers Rising Star® 

    • 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

BAR ADMISSIONS & CERTIFICATIONS

  • U.S. Tax Court

  • South Carolina

  • Certified Public Accountant

Community and Professional ASSOCIATIONS

  • National Association of Property Tax Attorneys, South Carolina Representative (2024 - Present)

  • South Carolina Bar Association Tax Section Council (2015 – 2025)

    • Section Delegate (2025)

    • Chairman (2022 – 2023)

    • Secretary (2020 – 2021)

  • South Carolina Governor's School for the Arts and Humanities, Board Member (2024 - Present)

  • City of Columbia Design and Development Review Commission (2020 – Present)\

    • Vice Chair (2022 – 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 (2015 – 2022)

      • Professional Development Chair (2018 – 2020)

    • Public Policy Subcommittee (2016 – 2018)

  • EngenuitySC, What’s Next Midlands! Management Team (2015 – 2016)