Carl Hartley

Carl Hartley

Baker Donelson

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Latest Publications


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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