Brett R. Carter


  • Roundabout Plaza
    1600 Division Street
    Suite 700
    Nashville, TN 37203
P: 615.252.2383
F: 615.252.6383
P: 615.252.3520
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Brett R. Carter


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.


Brett handles cases involving all Tennessee taxes. He has represented clients in Tennessee administrative hearings, in Chancery Court, at the Tennessee Court of Appeals, and before the Tennessee Supreme Court. Brett represents clients in numerous industries, including cable, telecom, technology, manufacturing, financial services, entertainment, hospitality, healthcare, insurance, retail, and transportation.


  • Listed in Mid-South Super Lawyers, Tax, 2012-2013
  • The Best Lawyers in America®, Litigation & Controversy - Tax, 2014

Memberships and Affiliations

  • Tennessee Army National Guard (JAG Corp, MAJ)
    • Operation Iraqi Freedom (2004-2005) – Bronze Star  
  • Board Counsel - KIPP Academy - Nashville
  • Independent SALT Alliance, Board Member
  • Tennessee Bar Association – Tax Section Chair

You May Not Know

Brett is a Major in the Tennessee Army National Guard and served a tour of duty in support of Operation Iraqi Freedom III, earning a Bronze Star for his work with the detainee operations program. Brett was also the Democratic Nominee for the 6th Congressional District Seat in Tennessee in 2010. Yes, there are still Democrats in Tennessee.