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 a Tennessee tax lawyer, advising taxpayers on federal, state, and multistate tax issues and representing clients in state and local tax disputes involving Tennessee sales and use tax, franchise and excise tax, property tax, business tax, and other state tax issues. Brett is the co-chair of the firm's state and local tax practice group, and he represents clients in numerous industries, including cable, telecom, technology, manufacturing, financial services, transportation, entertainment, hospitality, healthcare, insurance, retail, and construction.

Brett Carter is a Tennessee tax lawyer, advising taxpayers on federal, state, and multistate tax issues and representing clients in state and local tax disputes involving Tennessee sales and use tax, franchise and excise tax, property tax, business tax, and other state tax issues. Brett is the co-chair of the firm's state and local tax practice group, and he 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 tax litigation, mergers and acquisitions, leasing and financing transactions, airplane transactions, nexus, Tennessee tax exemptions (including the manufacturing exemption), state tax incentives, voluntary disclosures, and collections matters. Brett also advises companies on computer software issues in light of emerging technologies and the use of cloud computing.

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, 2014-2015
    • "Lawyer of the Year," Nashville, Litigation and Controversy-Tax, 2015
  • Listed in Mid-South Super Lawyers
    • Tax, 2012-2014

Publications

11/20/2014
State & Local Tax Alert: Tennessee Edition
6/30/2014
State & Local Tax Alert: Tennessee Edition
5/13/2014
Institute for Professionals in Taxation May 2014 Tax Report
5/12/2014
State Tax Notes
4/8/2014
Bloomberg BNA

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