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Burnet R. Maybank III

Member

  • (T) 803.540.2048
  • (F) 803.727.1472
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Overview

Burnie Maybank is a two-time former Director of the South Carolina Department of Revenue who now represents companies and organizations needing state and local tax (SALT), tax controversy and economic development incentives assistance.

He returned to Nexsen Pruet in 2006 after serving as Director of the South Carolina Department of Revenue under Governor Mark Sanford from 2003 through 2005. He also served in that position under Governor David Beasley from 1995 to 1999.

Burnie's practice includes:

  • Economic Development incentives
  • State and Local Tax
  • Tax Controversy 
  • Exempt Organizations and Charitable Giving, including Conservation Easements
  • Alcohol Beverage Control

At the request of SC Senate Finance Chairman Hugh Leatherman, Burnie served as Chair of the S.C. Tax Realignment Commission (TRAC).  The Commission was charged with submitting a comprehensive tax restructuring plan. That plan was submitted in 2010.

More

Education
  • University of South Carolina, J.D.
  • Emory University, LL.M. in Taxation
  • University of North Carolina, B.A.
Bar Admissions
  • South Carolina State and Federal Courts
Civic & Professional Memberships
  • Board Member, Palmetto Conservation Foundation
  • Past Board Member, South Carolina Economic Developers Association (SCEDA)
  • Board Member, South Carolina Administrative and Regulatory Law Association (SCAARLA)
  • Past President, S.C. Agency Directors Organization
  • Board Member, Low Country Open Land Trust
  • Board Member, Edisto Island Open Land Trust
  • Former Board Member, SC Economics
  • Council Member, Local Government Competitiveness Council
Recognitions
  • Rated AV Preeminent for Twenty Years by Martindale-Hubbell
  • Achieved "Highest Possible Rating in Both Legal Ability & Ethical Standards" by Martindale-Hubbell 2017
  • 2015 "Legal Elite of the Midlands"
  • Best Lawyers in the Midlands in Tax Law by Columbia Metropolitan Magazine since 2015
  • Best Lawyers in America® "Lawyer of the Year" for Tax Law (Columbia)
  • Appointed by Governor Haley to the Agency Head Salary Commission (2014)
  • S.C. Treasurer Curtis Loftis transition team (2010-2011)
  • South Carolina Economic Developers Association's "2010 Ally of the Year"
  • Best Lawyers in America since 2009
  • Listed in South Carolina Super Lawyers for Tax (2014)
  • Chair, S.C. Tax Realignment Commission (TRAC) (2010-2011)
  • South Carolina's first Director of the Department of Revenue and Taxation (1995-1999); second term (2003-2005)
  • Member of the Coordinating Council for Economic Development and Chair of the Enterprise Zone Subcommittee (1995-1999 and 2003-2005)
  • Received Order of the Palmetto from both S.C. Governor Carroll Campbell and S.C. Governor David Beasley
  • 2007 Recipient of the South Carolina Manufacturers Alliance Defender of Manufacturing Award
  • Former General Counsel in the S.C. Secretary of State's Office
  • Compleat Lawyer Award from USC School of Law (1998)
  • L.H. "Sonny" Siau Award of Excellence from the South Carolina Association of Auditors, Treasurers, and Tax Collectors
  • Transition Team for former S.C. Governor Mark Sanford
  • Legal Counsel to Former S.C. Governor Carroll Campbell
  • Former Commissioner on the S.C. Public Service Commission
  • Former Member of the Board of South Carolina's Department of Health and Environmental Control (DHEC)
  • Former S.C. Deputy Securities Commissioner in S.C. Secretary of State's Office
  • Government Efficiency and Accountability Review Committee, former member
  • S.C. Transportation Infrastructure Study Committee, former member
  • 2006 Palmetto Leadership Award from the S.C. Policy Council
  • 2005 Public Servant of the Year Award from Upstate Forever
  • Agency Directors Organization (2004-2005)

Burnies Blog

News & info from Burnie Maybank about economic development as well as state and local taxation in S.C. Read Burnie's latest posts.

Recent Caselaw

Fairfield Waverly, LLC v. Dorchester Cnty. Assessor, 14-ALJ-17-0601-CC (S.C. Admin. Law Court filed Feb. 1, 2017) (ATI exemption).

Windsor Club, LLC v. Dorchester Cnty. Assessor, 14-ALJ-17-0602-CC (S.C. Admin. Law Court filed Feb. 1, 2017) (ATI exemption).

Bright-Meyers NA, LLC v. Aiken Cnty. Assessor, 16-ALJ-17-0253-CC (S.C. Admin. Law Court filed Jan. 23, 2017) (property valuation dispute).

Mead v. S.C. Dep’t of Rev., Opinion No. 5460 (S.C. Ct. App. Dec. 21, 2016) (Homestead Exemption)

Dish DBS Corp. and Affiliates v. S.C. Dep't of Rev., 14-ALJ-17-0285 (S.C. Admin. Law Court filed May 20, 2016) (SC apportionment of service provider based on income producing activity)

P.F. Chang's China Bistro, Inc. v. S.C. Dep't of Rev., 16-ALJ-17-0083 (S.C. Admin law Court filed May 23, 2016) (ABL license dispute)

Hunter-Gatherer Brewery, LLC v. S.C. Dep't of Rev., 16-ALJ-17-0031-CC (S.C. Admin. Law Court filed May 2, 2016) (application for brewery license).

McInnis v. S.C. Dep't of Rev., 13-ALJ-17-04430-CC (S.C. Admin. Law Court filed Aug. 28, 2015) (hobby loss case involving deductions for plane)

CarMax Auto Superstores West Coast, Inc. v. S.C. Dep’t of Revenue, Opinion No. 27474 (S.C. Dec. 23, 2014) (Amicus Curiae Brief filed on behalf of COST)

Retail Services & Systems, Inc., dba Total Wine & More v. S.C. Dep’t of Rev. and ABC Stores of South Carolina, Docket No. 2014-CP-02-00259 (constitutionality of South Carolina alcohol licensing statutes)

Frank R. Mead III v. Beaufort Cnty. Assessor, 13-ALJ-17-0585-CC (S.C. Admin. Law Court filed Aug. 19, 2014) (Property Taxes, Homestead Exemption)

On June 14, 2010 the South Carolina Supreme Court ruled in favor of Maybank's client, Media General, in a dispute involving more than $2 million in state income taxes.  Read the opinion here.

Duke Energy Corporation v. SC Department of Revenue (2012) (corporate income taxes)

Greenery Gallery Services v. SC Department of Revenue (2010) (sales taxes on maintenance services)

Tronco’s Catering, Inc. v. SC Department of Revenue (2010) (sales taxes on caterers)

W. Smith, and A. Smith v. SC Department of Revenue (2010) (individual income taxes, casualty losses)

Media General Communications, Inc. and Media General Broadcasting of South Carolina Holdings, Inc. v. SC Department of Revenue (2009) (corporate income taxes, UDITPA Section 18 request by Taxpayer)

Travelscape, LLC v. SC Department of Revenue (2009) (sales/accommodations taxes)

The Columbia Sailing Club v. SC Department of Revenue (2008) (property tax exemption)

Anonymous Corporation v. SC Department of Revenue (2008) (economic development incentives, Job Development Credits)

The Fellowship Society v. SC Department of Revenue (2008) (property tax exemption)

Anderson Aviation, Inc. v. Anderson County Auditor (2007) (property taxes, aircraft as inventory)

Carolina Walk, LLC and Serrus Carolina Walk, LLC v. Richland County Assessor, 2012 WL 991445 (S.C. Admin. Law. Judge. Div.)

Centex International, Inc. v. SC Department of Revenue, _____ S.C. ______,750 S.E.2d 65 (2013) (Income Tax economic development incentive – Infrastructure Tax Credit)

Bodman v. State, 403 S.C. 60, 742 S.E.2d 363 (2013) (sales taxes) (Amicus Curiae Brief for South Carolina Manufacturers Alliance – constitutionality of Sales Taxes)

CarMax Auto Superstores West Coast, Inc. v. SC Department of Revenue, 397 S.C. 604, 725 S.E.2d 711 (2012) (corporate income taxes) (Amicus Curiae Brief for Council on State Taxation – (COST) – (UDITPA § 18 Request by DOR)

Travelscape, LLC v. SC Department of Revenue, 391 S.C. 89, 705 S.E.2d 28 (2011) (sales/accommodation taxes)

Media General Communications, Inc. v. SC Department of Revenue, 388 S.C. 138, 694 S.E.2d 525 (2010) (corporate income taxes – UDITPA § 18 Request by Taxpayer)

Blackbaud, Inc. v. SC Department of Revenue, 386 S.C. 446, 688 S.E.2d 150 (2010) (economic development incentive; Job Development credits)

In re Ellerbe, 384 S.C. 418, 682 S.E.2d 487 (2009) (failure to file)

South Carolina Public Interest Foundation v. Harrell, 378 S.C. 441, 663 S.E.2d 52 (2008) (Amicus Curiae Brief for SC Manufacturer’s Alliance and Michelin, N.A., Inc. – constitutionality of Life Sciences Act under One Subject “Logrolling” Constitutional Provision)

Riverwoods, LLC v. County of Charleston, 349 S.C. 378, 563 S.E.2d 651 (2002) (property taxes) (Amicus Curiae Brief for State Chamber of Commerce – constitutionality of local option property tax provision)

Horry County School District v. Horry County, 346 S.C. 621, 552 S.E.2d 737 (2001) (Multi-County Business Park economic development incentive) (Amicus Curiae Brief for South Carolina Chamber of Commerce and South Carolina Manufacturer’s Alliance – constitutionality of Multi-County Industrial Parks)

Overview

"Burnie Maybank: Unconventional Tax Whiz" - A profile published by the S.C. Chamber of Commerce

Co-author, South Carolina Nonprofit Corporate Practice Manual, South Carolina Bar, 2015.

On July 9, 2014, Burnie served as the Moderator and presenter of the Clean Energy Economic Development Panel at the 2014 South Carolina Clean Energy Summit.

Burnie authored an article for the July 2014 edition of South Carolina Lawyer, co-written by Chris Hampton, entitled "Nonprofit Traps and Pitfalls." A printable version of this article, including endnotes, can be found here. Or, click here for a digital copy of South Carolina Lawyer magazine (article found on pg. 36).

Burnie has hosted and spoken at a number of economic development and state and local tax seminars. In the past several years, these include:

  • Host/Presenter, Nexsen Pruet Economic Development Seminar: NC vs. SC, Topics: Cost-Benefit Analysis; Sales Taxes; Income Taxes; Port Cargo Credits/Data Centers, November 6, 2015
  • Host/Presenter, Nexsen Pruet SALT Seminar, Topics: Sourcing Update COP vs. Market Share, SALT Caselaw and Statutory Update, October 2, 2015
  • Presenter, SCMA 2015 CFO Forum (2015) Legislative Update; And Sometimes Overlooked State Tax Economic Development Incentives for Manufacturers
  • Presenter, Low Country Open Land Trust (Sept. 2015) State and Federal Charitable Giving Rules for Non-cash Charitable Contributions
  • Host, Realtors Seminar (2015) Presenter, Realtor's Legislative and Regulatory Update, ATI Alternative Valuation CreditAbandoned Building Revitalization and Retail Revitalization Acts
  • Host, Traps and Pitfalls in Economic Development (2015) Presenter: Federal Income Tax Consequences of State Tax Incentives
  • Host, Realtors Seminar (2014) Presenter, Property Tax Basics; ATI; Abandoned Buildings and Retail Facilities Revitalization Acts
  • Host, Newbie Seminar (2013) Presenter, Income Taxes; Sales Taxes; and Utility Tax Credit.
  • Host, SALT Seminar (2013) Presenter, State Tax Traps and Pitfalls and ALC Update.
  • Host, Hard Dollars Seminar (2013) Presenter, Utility Tax Credit.
  • Host, Legislative Update Seminar (2013) Presenter, SC vs. NC Tax Incentives and Legislative Update.
  • Host, Distribution Center Seminar (2013) Presenter, Taxation of Warehouses vs. Manufacturers; Property Taxation of Warehouses owned by Manufacturers; and State Tax Incentives for Warehouses/Distributors.
  • B. Maybank, Franklin Daniels, Cashida Okeke, State Tax Traps and Pitfalls, South Carolina Lawyer, May 2013, at 42.
  • State Economic Development Incentives for the Agribusiness Industry (2012) Presenter, Job Tax Credit/Job Development Credit, and Classification of Processors and Manufacturers for Purposes of Property Taxes.
  • Host, Incentives for Real Estate Developers (2012) Presenter, Infrastructure Tax Credit; Closed Big Box/Textile Mills - Renovation Credits, and Brownfields.
  • Host, Selected Issues regarding Spec Industrial Parks and Mega Sites (2012) Presenter, Legislative Update and Utility Tax Credit and Spec Industrial Parks.
  • Host, Economic Development and Legislative Update Seminar (2011) Presenter, Legislative Update, and Property Tax Issues: When a Manufacturing Facility is sold at a Deep Discount.
  • Host, Newbie Seminar (2011) Presenter, Income and Sales Tax Basics and Incentives, and FOIA's Application to NonProfit Economic Development Agencies.

Burnie is a successful beekeeper.  When not busy at work or buzzing around hives, you can find Burnie on the coast with his family.

Burnie Maybank main bio photoBurnie Maybank outside NP photo