Brett Carter, partner in the Nashville office, and Bruce Ely, partner in the Birmingham office, co-authored an article titled "
Aircraft Transactions Continue to Receive Heightened Scrutiny from State Tax Authorities" for the March/April issue of the Journal of State Taxation. The article explores the various legal theories relied on by state revenue departments that attempt to impose use tax and other taxes on aircraft purchased out-of-state, as well as provide planning insights for aircraft purchases and leases.