Carl Hartley

Carl Hartley

Baker Donelson

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Latest Publications


Spotlight on Tennessee: Department of Revenue Proposes Tax Regulations

The Tennessee Department of Revenue (the Department) is in the process of proposing a wide range of regulations addressing current state tax laws. The purpose of this project is to promulgate new regulations to clarify and...more

10/14/2015 - Business Taxes Department of Revenue Enforcement Actions Excise Tax Franchise Taxes Regulatory Agenda Sales & Use Tax Sales Tax State Taxes Tax Rates

Spotlight on Manufacturers: Tennessee's 2015 Tax and Related Legislation

Manufacturing is a primary driver of our economic growth. As such, those businesses involved with fabricating, processing, converting and producing goods in today's marketplace must be ever-vigilant regarding new laws that...more

7/9/2015 - Brownfield Grants Contractors Data Storage Providers Department of Revenue Distributors Excise Tax Franchise Taxes Industrial Products Internet Manufacturers Manufacturing Facilities Payroll Companies Sales & Use Tax Software Tax Credits Wastewater

Spotlight on Tennessee: 2015 Tax and Related Legislation

The 2015 Legislative Session, 109th General Assembly, considered a large number of tax and related initiatives. Many of these initiatives have been enacted, some with very far reaching impact upon the tax climate in this...more

6/22/2015 - Business Taxes Corporate Taxes Excise Tax Franchise Taxes General Assembly Legislative Agendas Property Tax Sales & Use Tax Tax Reform Tax Revenues

Spotlight on Tennessee: Proposed Revenue Modernization Act

Governor Haslam's Administration has very recently proposed far-reaching amendments to Tennessee's tax laws. These proposed amendments are included in Senate Bill 603/House Bill 644, known as the Revenue Modernization Act...more

2/20/2015 - Legislative Agendas State Budgets Tax Reform Tax Revenues

Spotlight on Tennessee: Ruling Highlights Importance of State Income Tax Considerations for Section 338 Elections

In Spotlight on Tennessee: Letter Ruling Addresses Treatment of a Section 338(h)(10) Election, dated July 10, 2014, we examined how Tennessee treats the federal election under Internal Revenue Code Section 338(h)(10) for...more

10/24/2014 - Excise Tax Franchise Taxes Income Taxes State Taxes

Spotlight on Tennessee: 2014 Tax and Related Legislation

During the 108th General Assembly 2014 Session, the Tennessee Legislature considered several tax and related initiatives before adjourning in late April. Although the number of proposed tax and related initiatives this...more

8/11/2014 - Department of Revenue Sales & Use Tax SALT State Taxes Tax Refunds

Spotlight on Tennessee: Letter Ruling Addresses Treatment of a Section 338(h)(10) Election

Tennessee does not expressly conform to most provisions in Subchapter C of the Internal Revenue Code. Instead, Tennessee's federal corporate income tax conformity is determined based on the "starting point" that Tennessee...more

7/11/2014 - C-Corporation Corporate Taxes Revenue S-Corporation State Budgets State Taxes

Spotlight on Tennessee: Department of Revenue Addresses Manufacturer's Sourcing of Drop Shipment Receipts

For Tennessee excise and franchise tax purposes, a taxpayer that has business activities taxable both inside and outside this state must apportion its business net earnings and net worth using a three-factor apportionment...more

2/19/2014 - Business Taxes Department of Revenue Excise Tax Franchise Taxes Manufacturers

Spotlight on Tennessee: DOR Clarifies Franchise and Excise Tax Classification of SMLLCs and Series LLCs

In November, the Tennessee Department of Revenue (Department) issued two notices to help clarify Franchise and Excise Tax classification of single member LLCs (SMLLCs) and series LLCs. ...more

12/5/2013 - Department of Revenue Excise Tax Franchise Taxes Franchises

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