Brett R. Carter

Brett R. Carter

Bradley Arant Boult Cummings LLP

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Latest Posts › Department of Revenue


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

10/23/2015 - Automotive Industry Deadlines Department of Revenue Food Manufacturers Recordkeeping Requirements Reporting Requirements Retailers Sales Sellers State Taxes Time Extensions Tobacco Wholesale Wine & Alcohol

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

11/24/2014 - Corporate Taxes Department of Revenue Private Letter Rulings Telecommunications

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

1/28/2014 - Department of Revenue Intangible Property LLC SALT Sole Proprietorship State Taxes

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

7/17/2013 - Compliance Corporate Taxes Department of Revenue Intangible Holding Company Intangible Property Tax Deductions Tax Evasion Voluntary Disclosure

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

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