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Brett R. Carter

Brett R. Carter

Bradley Arant Boult Cummings LLP


Latest Publications

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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

5/9/2013 - Business Taxes New Legislation Nexus Out-of-State Companies Sales & Use Tax

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

2/25/2013 - ALJ Appeals Assessment Appeals Commission Capitalized Cost Manufacturers Personal Property Personal Property Tax Reversal Valuation

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

2/25/2013 - Business Taxes Department of Revenue Gross Receipts Gross Receipts Tax Out-of-State Companies Personal Property Tax Sales & Use Tax Television Service Providers

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

1/16/2013 - Apportionment Business Taxes Income Taxes Tax Assessment

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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