For more than 40 years, my passion for growing South Carolina’s economy has never wavered. I assist local, regional, national, and international companies in understanding tax credits, laws, and economic development incentives available, parlaying my experience as a former two-time director of the Department of Revenue and as a tax attorney and economic development advisor.
Burnie Maybank is a member of the Intersection of Business and Government Practice in the firm’s Columbia and Charleston, South Carolina offices.
Burnie represents public/private businesses, commercial real estate developers, government, and nonprofits in state and local tax (SALT), state and local tax controversy issues, and economic development incentives, including opportunity zone matters, as well as abandoned building and historic preservation tax credits.
He has additional experience in exempt organizations and charitable giving, conservation easements, alcohol beverage control, and regulatory work before the Public Service Commission.
State and local tax controversy work is a large area of Burnie’s practice. He represents taxpayers in numerous Administrative Law Court, Court of Appeals, and South Carolina Supreme Court cases, as well as writing amicus briefs for various local and state tax councils, business chambers, and manufacturing alliances.
Burnie has co-authored many of the state economic development incentives and released South Carolina Department of Revenue policy documents on the incentives when he served two terms as Department of Revenue Director under former governors Mark Sanford (2003-2005) and David Beasley (1995-1999). He also served two terms as Chair of the Job Development Credit Act Subcommittee of the South Carolina Coordinating Council for Economic Development.
Burnie co-authored “South Carolina Tax Incentives for Economic Development,” used by South Carolina Department of Revenue to educate companies interested in locating or expanding its business. For the Department of Revenue, he also authored articles on local, state, and federal tax incentives for conservation easements. Burnie received national press regarding the Department of Revenue's investigation of potentially abusive conservation easement donations, as well as the Department's investigation under IRS Circular 230 of tax professionals involved in tax shelters.
Published by the South Carolina Bar, Burnie co-authored the South Carolina Nonprofit Corporate Practice Manual, covering nonprofit corporate practice within South Carolina.
Burnie remains active in providing continuing education credits regarding state, local taxes and incentives. For more than 10 years, he has hosted a SALT seminar providing CLE and CPA credits to lawyers and accountants and has hosted multiple seminars providing required continuing education credits to commercial and manufacturing realtors.
Burnie has received many awards and recognitions throughout his career, including the South Carolina Manufacturers Alliance’s “Defender of Manufacturing” Award.
At the request of Senate President Pro Tempore Glenn McConnell, Burnie served on the South Carolina Transportation Infrastructure Study Committee to examine the benefits of public/private partnerships to improve the state’s roads, highways and bridges.
He formerly served as Chair of the S.C. Tax Realignment Commission, at the request of Senate Finance Chairman Hugh Leatherman, to submit a comprehensive state tax restructuring plan. Burnie has served on several statewide transition teams and agencies for former South Carolina governors and for former treasurers Curtis Loftis and Thomas Ravenel.
Education
Bar Admissions
Court Admissions
Community Involvement
- Palmetto Conservation Foundation, Board
- South Carolina Administrative and Regulatory Law Association (SCAARLA), Board
- Low Country Open Land Trust, Board
- Edisto Island Open Land Trust, Board
- Local Government Competitiveness Council, Member
- South Carolina Economic Developers Association (SCEDA), Former Board Member
- South Carolina Economics, Former Board Member
Areas of Practice
Acknowledgements
- Best Lawyers® - Lawyer of the Year – Tax Law
- Best Lawyers in the Midlands - Tax Law, Columbia Metropolitan Magazine (Ranked by Best Lawyers since 2009)
- Legal Elite of the Midlands - Government Relations, Columbia Business Monthly
- South Carolina Super Lawyers® - Tax Law
- AV® Peer Review Rated by Martindale-Hubbell, Highest Possible Rating in Both Legal Ability & Ethical Standards
- Ally of the Year, South Carolina Economic Developers Association
- Order of the Palmetto, South Carolina Governor Carroll Campbell and Governor David Beasley
- Defender of Manufacturing Award, South Carolina Manufacturers Alliance, 2007
- Complete Lawyer Award, USC School of Law
- H. Sonny Siau Award of Excellence, South Carolina Association of Auditors, Treasurers, and Tax Collectors
- Palmetto Leadership Award, South Carolina Policy Council
- Public Servant of the Year, Upstate Forever
Professional Affiliations & Memberships
- Agency Head Salary Commission, Appointed by Governor Haley, 2014
- South Carolina Treasurer Curtis Loftis Transition Team, 2010-2011
- South Carolina Tax Realignment Commission (TRAC), Chair, 2010-2011
- South Carolina Director of the Department of Revenue and Taxation (1995-1999; 2003-2005)
- South Carolina Coordinating Council for Economic Development and Chair of the Enterprise Zone Subcommittee (1995-1999; 2003-2005)
- South Carolina Agency Directors Organization, President (2004-2005)
- South Carolina Secretary of State Office, General Counsel; Deputy Securities Commissioner
- South Carolina Governor Mark Sanford, Transition Team
- South Carolina Governor Carroll Campbell, Legal Counsel
- South Carolina Public Service Commission, Commissioner
- South Carolina Department of Health and Environmental Control (DHEC), Board
- South Carolina Secretary of State Office, Deputy Securities Commissioner
- South Carolina Government Efficiency and Accountability Review Committee
- South Carolina Transportation Infrastructure Study Committee
Related Knowledge
News
Burnie has hosted and spoken at a number of economic development and state and local tax seminars, including over the past decade:
- Present Law and Background Relating to Tax Incentives for Manufacturing and Commercial Property Real Estate, Host, 2023
- State Economic Development and Tax Rankings, Presenter, 2022
- Small Business Job Tax Credit, Presenter, 2022
- Overlooked State Tax Credits, Presenter, 2022
- Legislative Update and Case Law, Presenter, 2022
- Legislative Update – Manufacturer’s Property Taxes, Presenter, 2022
- State Tax and Economic Development Incentives Legislative Update, Co-Presenter, 2022
- Present Law and Background Relating to Tax Incentives for Manufacturing and Commercial Property Real Estate, Presenter, 2022
- Sales Taxation of Bundled Transactions in South Carolina, Co-Author, 2021
- Swiss Life Science Manufacturers, South Carolina Incentive for Swiss Life Sciences Manufacturer, Presenter, 2020
- Annual Farm Bureau Convention: Agriculture: Property and Sales Tax Issues for Farmers, Presenter, 2020
- Webinar: Job Tax Credit in Tier III & IV South Carolina Counties, Host/Presenter, 2019
- Myrtle Beach Downtown Redevelopment Corporation: Myrtle Beach Opportunity Zones Investor Forum, Presenter, 2019
- Coastal Carolinas Association of REALTORS Commercial Investment Division – Quarterly, Host/Presenter, 2019
- Commercial Broker Breakfast: Opportunity Zones and Commercial Real Estate Development, Host/Presenter, 2019
- CREW Upstate: February Luncheon: Opportunity Zones, Host/Presenter, 2019
- Opportunity Zones – Georgetown County, Host/Presenter, 2018
- Opportunity Zones Update, Host/Presenter, 2018
- SCRA Launch & Learn: Tax Incentives You Need to Know, Presenter, 2018
- SC BIO South Carolina Life Sciences Boot Camp: Economic Incentives for the Life Sciences, Presenter, 2018
- NC v. SC and Federal Tax Law Update, Topics: Withholding Credits: SC, JDC; SC vs. NC: Sales Taxes and Income Taxes; Federal Tax Law Update: Impact on Manufacturers and Real Estate Developers, Host/Presenter, 2018
- SC Bar Convention/Government Law Section – Economic Development: Hot Topics and Case Studies, Presenter, 2018
- Economic Development Seminar: NC vs. SC, Topics: Cost-Benefit Analysis; Sales Taxes; Income Taxes; Port Cargo Credits/Data Centers, Host/Presenter, 2015
- South Carolina Nonprofit Corporate Practice Manual, South Carolina Bar, Co-Author, 2015
- SALT Seminar, Topics: Sourcing Update COP vs. Market Share, SALT, Host/Presenter 2015
- SCMA CFO Forum Legislative Update; And Sometimes Overlooked State Tax Economic Development Incentives for Manufacturers, Presenter, 2015
- Low Country Open Land Trust State and Federal Charitable Giving Rules for Non-cash Charitable Contributions, Presenter, 2015
- Realtor's Legislative and Regulatory Update, ATI Alternative, Host/Presenter, 2015
- Valuation Credit, Abandoned Building Revitalization and Retail Revitalization Acts, Presenter 2015
- Traps and Pitfalls in Economic Development: Federal Income Tax Consequences of State Tax Incentives, Host/Presenter, 2015
- Clean Energy Economic Development Panel at the South Carolina Clean Energy Summit, Moderator/Presenter, 2014
- Property Tax Basics; ATI; Abandoned Buildings and Retail Facilities Revitalization Acts, Host/Presenter, 2014
- Nonprofit Traps and Pitfalls, South Carolina Lawyer, Co-Author, 2014
- Newbie Seminar, Income Taxes; Sales Taxes; and Utility Tax Credit, Presenter/Host, 2013
- SALT Seminar, State Tax Traps and Pitfalls and ALC Update, Host/Presenter, 2013
- Hard Dollars Seminar, Utility Tax Credit, Host/Presenter, 2013
- Legislative Update Seminar, SC vs. NC Tax Incentives and Legislative Update, Host/Presenter, 2013
- Distribution Center Seminar, Taxation of Warehouses vs. Manufacturers; Property Taxation of Warehouses owned by Manufacturers; and State Tax Incentives for Warehouses/Distributors, Host/Presenter, 2013
- State Tax Traps and Pitfalls, South Carolina Lawyer, Co-Author, 2013
- State Economic Development Incentives for the Agribusiness Industry Job Tax Credit/Job Development Credit, and Classification of Processors and Manufacturers for Purposes of Property Taxes, Presenter, 2012
- Incentives for Real Estate Developers, Infrastructure Tax Credit; Closed Big Box/Textile Mills - Renovation Credits, and Brownfields, Host/Presenter, 2012
- Selected Issues regarding Spec Industrial Parks and Mega Sites, Legislative Update and Utility Tax Credit and Spec Industrial Parks, Host/Presenter, 2012
- Economic Development and Legislative Update Seminar, Legislative Update, and Property Tax Issues: When a Manufacturing Facility is sold at a Deep Discount, Host/Presenter, 2012
- Newbie Seminar, Income and Sales Tax Basics and Incentives, and FOIA's Application to Nonprofit Economic Development Agencies, Host/Presenter, 2011