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Deadline Extensions Possible for Expanded Retail Accountability Program

The rollout of the newly expanded Tennessee Retail Accountability Program is meeting with some opposition as the first reporting deadline under the 2015 changes in the program approaches. In response to these concerns, the...more

Tennessee Court of Appeals Rejects Dormant Commerce Clause Challenge to Cable Exemption in DIRECTV, Inc. v. Roberts

The Tennessee Court of Appeals held on February 27, 2015, that the Tennessee Cable Exemption, which exempts the first $15 of cable television service from sales tax, does not violate the Commerce Clause of the United States...more

Tax Injunction Act Does Not Bar Suit by Online Retailers Trade Association, But May Not Be the Last Word on Taxation of Online...

The U.S. Supreme Court unanimously held on March 3 that the Tax Injunction Act does not bar a lawsuit brought by the Direct Marketing Association, a trade association of retailers, challenging the enforcement of a Colorado...more

Details of Governor Bill Haslam’s “Revenue Modernization Act” Emerge: Broad-Sweeping Tax Proposals to all Major Tennessee Taxes

The Administration introduced the “Revenue Modernization Act” on February 11 in the Senate Finance Committee, and the proposal includes numerous modifications to all Tennessee’s major taxes, including economic nexus,...more

2/17/2015  /  Proposed Legislation , Tax Reform

Tennessee Tax Year in Review

Bradley Arant Boult Cummings LLP’s State and Local Tax Team would like to share our year-end review—revisiting some interesting Tennessee tax developments for 2014 and announcing our annual “Tennessee Tax Issue of the Year.”...more

Tennessee Tax Department Releases Letter Rulings

The Tennessee Department of Revenue recently released several Letter Rulings analyzing various Tennessee tax issues, including the application of sales and use taxes to cloud collaboration services and software consulting...more

Tennessee – 2014 Legislative Highlights

Effective January 1, 2015, the method of issuing tax assessments and the informal conference process available to taxpayers will be revamped. 2014 Tenn. Pub. Acts 854. Touted as being more taxpayer-friendly, the two most...more

State & Local Tax Newsletter: TN Edition

The Tennessee Department of Revenue has issued Notice 13-06 to clarify the tax treatment of single-member limited liability companies (SMLLCs) owned by entities checking the box to be treated as corporations for federal tax...more

Tennessee Trial Court Holds that Third-Party Logistics Provider Is Not Exempt from Tennessee Business Tax

A Tennessee trial court has rejected a third-party logistics provider’s challenge to a Tennessee business tax assessment. In the decision, the court concluded that some of the taxpayer’s logistics services were not covered by...more

Tennessee Department of Revenue Issues Last Call for Intangible Holding Company Voluntary Disclosure

The Tennessee Department of Revenue issued Notice 13-06 in June notifying taxpayers that its acceptance of voluntary disclosure of intangible expense deductions at a preferred settlement rate will be ending later this year....more

Mississippi Supreme Court Reverses Court of Appeals in Equifax Case

In a landmark (and somewhat surprising) decision issued June 20, the Mississippi Supreme Court reversed the Mississippi Court of Appeals’ decision in Equifax, Inc. and Equifax Credit Info. Services, Inc. v. Miss. Dep’t of...more

Tennessee Property Tax Assessment Appeals: Davidson County in Reappraisal Year

With Davidson County and several other Tennessee counties in reappraisal years, we remind Tennessee property owners that now is the time to request an appointment to appeal real or personal property assessments if you...more

5/9/2013

Tennessee Business Tax: Locally Imposed Tax Revamped

The Tennessee General Assembly recently passed a significant revision to the Tennessee Business Tax, a locally imposed gross receipts tax on the sale of goods and services (SB183/HB177). This change follows legislation...more

Tennessee Appeals Court Holds that Tenant Is Required to Pay Landlord’s Tennessee Excise Tax

The Tennessee Court of Appeals ruled on January 2, 2013 that a tenant was required to pay its landlord’s Tennessee excise tax liability, based on the terms of the applicable lease agreement. J-Star Holdings, LLC v. The...more

2/25/2013  /  Excise Tax , Landlords , Tenants

Assessment Appeals Commission Holds that Personal Property is Valued at Capitalized Cost

The Assessment Appeals Commission (“AAC”) of the Tennessee State Board of Equalization has reversed a 2011 administrative law judge decision, holding that intangible costs (such as freight, installation, engineering costs and...more

Tennessee Requests Comments on Legislation to Amend the Locally-Imposed Gross Receipts Tax

The Tennessee Department of Revenue has released a legislative proposal with the stated intent of clarifying the application of the locally-imposed business tax to out-of-state businesses while also codifying an existing...more

State Supreme Court Grants Cert. Petition in Alternative Apportionment Appeal

On January 10, the Mississippi Supreme Court granted the Mississippi Department of Revenue’s (MDOR) petition for certiorari to review the Court of Appeals’ holding that the MDOR has the burden of proving that the use of an...more

Tennessee Tax Refunds Must Be Filed by December 31

Is Your Company Missing Anything? In Tennessee, December 31 is an important deadline for Tennessee taxpayers because it marks the last day that a taxpayer can file a claim for refund with the Tennessee Department of...more

11/28/2012  /  Sales & Use Tax
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