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As of April 1, 2023, Nexsen Pruet will merge with
Maynard Cooper & Gale. 

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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 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


  • Co-Author, Sales Taxation of Bundled Transactions in South Carolina
  • "Tax Reform in South Carolina" August 22, 2018
  • Presenter, Nexsen Pruet 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, Nexsen Pruet 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, Nexsen Pruet Nonprofit Symposium, "IRS Quid Pro Quo and Substantiation Rules" February 24, 2017
  • Presenter, Nexsen Pruet Retail and Commercial Project Development Seminar, "Report from Local Government Competitiveness Council" February 17, 2017
  • Presenter, Nexsen Pruet 2016 SALT Seminar, "DOR Update" October 13, 2016

In the News

In the News:


  • South Carolina State Courts
  • United States District Court for the District of South Carolina
  • United States Tax Court
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