Brett R. Carter

Brett R. Carter

Bradley Arant Boult Cummings LLP

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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

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