Brett R. Carter

Contact

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

Partner
Brett Carter is the co-chair of the firm's state and local tax practice group, and advises taxpayers on federal and multistate tax issues. He regularly represents clients in state and local tax disputes involving all Tennessee taxes, including sales and use tax, franchise and excise tax, property tax, and business tax. Brett's clients span numerous industries, including cable, telecom, technology, manufacturing, financial services, transportation, entertainment, hospitality, healthcare, insurance, retail, and construction.

Brett Carter is the co-chair of the firm's state and local tax practice group, and advises taxpayers on federal and multistate tax issues. He regularly represents clients in state and local tax disputes involving all Tennessee taxes, including sales and use tax, franchise and excise tax, property tax, and business tax. Brett's clients span numerous industries, including cable, telecom, technology, manufacturing, financial services, transportation, entertainment, hospitality, healthcare, insurance, retail, and construction.

Brett has significant experience in tax litigation, mergers and acquisitions, leasing transactions, airplane transactions, nexus, Tennessee tax exemptions (including the manufacturing exemption), state tax incentives, voluntary disclosures, and tax enforcement matters. Brett also advises companies on the taxation of computer software, in light of emerging technologies and the use of cloud computing.

Brett has developed a broad following for his use of social media to track state and local tax matters as the Tennessee Tax Lawyer--@TNTaxLawer. Feel free to follow him for routine Tennessee tax updates.

When he is not focusing on Tennessee and multistate tax issues for his clients, Brett is spending time with his wife, Virginia, and his three children—Ella, Libby, and Andy. He also serves as the staff judge advocate for the 278th Regimental Combat Team of the Tennessee Army National Guard and served a tour of duty in support of Operation Iraqi Freedom where he earned a Bronze Star for his service.

Distinctions

  • The Best Lawyers in America®
    • Litigation & Controversy-Tax, 2014-2016
    • "Lawyer of the Year," Nashville, Litigation and Controversy-Tax, 2015
  • Listed in Mid-South Super Lawyers
    • Tax, 2012-2014

Memberships and Affiliations

  • Independent SALT Alliance
  • Tennessee Bar Association – Past Chair, Tax Section
  • Council on State Taxation, Practitioner Member
  • Institute for Professionals in Taxation
  • Contributing Author
    • The Property Tax Deskbook , American Bar Association
    • Journal of Multistate Taxation and Incentives , Thomson Reuters
    • State Tax Notes, Tax Analysts