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Brett R. Carter

Brett R. Carter

Bradley Arant Boult Cummings LLP


Latest Posts › Out-of-State Companies

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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 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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