Brett Carter practices primarily in the area of state and local tax controversy and state tax planning on all Tennessee taxes, including Tennessee sales and use tax, franchise and excise tax, property tax and business tax. Brett represents clients in numerous industries, including cable, telecom, technology, manufacturing, financial services, transportation, entertainment, hospitality, healthcare, insurance, retail, and construction. Brett has significant experience in mergers and acquisitions, lease/financing transactions, airplane transactions, Nexus, Tennessee tax exemptions (including the manufacturing exemption), state tax incentives, and voluntary disclosure agreements. Brett also assists computer software developers in structuring business operations in light of emerging technologies and the use of cloud computing.
Brett is a board member of the Independent SALT Alliance and a frequent lecturer on Tennessee and multistate tax matters for national organizations such as COST and IPT. Brett is also a contributing author to the ABA Property Tax Deskbook (Tennessee), State Tax Notes, and the Journal of Multistate Taxation.