• Experience
  • People
  • Services
  • Print
  • Contact Us
  • Printable Profile
Brett R. Carter

Contact

  • Nashville Office
    Roundabout Plaza
    1600 Division Street
    Suite 700
    Nashville, TN 37203
P: 615.252.2383
F: 615.252.6383
Download vCard
Secretary:
P: 615.252.3520

Services

Attorney Information

Education

  • University of Memphis School of Law, J.D., 1998, Research Editor, University of Memphis Law Review;
  • Georgetown University, LL.M. (Taxation), 2000
  • University of Tennessee, B.S., 1994, Student Body President

Clerkships

  • Honorable Mary Ann Cohen, Chief Judge, United States Tax Court, 1998-2000

Admissions

  • United States Tax Court
  • United States District Court, Middle District of Tennessee
  • Tennessee State Bar

Brett R. Carter

Partner

Publications

2/22/2013
Tennessee Requests Comments on Legislation to Amend the Locally-Imposed Gross Receipts Tax
State & Local Tax Alert: Tennessee Edition
2/22/2013
Assessment Appeals Commission Holds that Personal Property is Valued at Capitalized Cost
State & Local Tax Alert: Tennessee Edition
2/22/2013
Tennessee Appeals Court Holds that Tenant Is Required to Pay Landlord’s Tennessee Excise Tax
State & Local Tax Alert: Tennessee Edition
1/15/2013
State Supreme Court Grants Cert. Petition in Alternative Apportionment Appeal
State & Local Tax Alert: Mississippi Edition
12/26/2012
Tennessee Tax Issue of the Year and Year in Review
State & Local Tax Alert: Tennessee Edition
11/26/2012
Tennessee Tax Refunds Must Be Filed by December 31
State & Local Tax Alert: Tennessee Edition
8/6/2012
Tennessee Changes Position on Disregarded SMLLCs
State & Local Tax Alert: Tennessee Edition
8/6/2012
Tennessee Court Holds that Wide Area Network Service Is a Taxable Telecommunications Service
State & Local Tax Alert: Tennessee Edition
7/2012
Tennessee's Unprecedented Approach in Attacking Affiliated Intangible Holding Companies
5/17/2012
Tennessee Takes Unprecedented Approach in Attacking Affiliated Intangible Holding Companies
State & Local Tax Alert: Tennessee Edition
4/23/2012
Tennessee Property Tax Update
State and Local Tax Alert - Tennessee Edition
4/1/2012
Aircraft Transactions Continue to Receive Heightened Scrutiny from State Tax Authorities
Journal of State Taxation
3/29/2012
Intangible Expenses, Amazon & Solar Highlight Bills in Tennessee Legislature
State and Local Tax Alert - Tennessee Edition
3/1/2012
Tennessee Court Disallows Credit to S Corporation Shareholders for Tax Paid to South Carolina
Business Entities
2/15/2012
Tennessee Personal Property Tax Schedules Due in March Recent Decision Holds that “Acquisition Cost” Does Not Include Intangible Costs
State and Local Tax Alert - Tennessee Edition
2/6/2012
Tennessee Court of Appeals Holds That Scholastic Book Clubs Has Nexus in Tennessee
State and Local Tax Alert - Tennessee Edition
2/2012
Shop Talk: Court Finds Individual Not Entitled to Tennessee Resident Credit for Tax Paid to South Carolina
Journal of Multistate Taxation and Incentives
2/2012
Tennessee: State Issues Significant Guidance on the Tax Treatment of Series LLCs
Journal of Multistate Taxation and Incentives
1/12/2012
Tennessee Governor Bill Haslam Calls for Preapproval of Deductions for Intangible Expenses
State and Local Tax Alert: Tennessee
12/13/2011
Tennessee Announces Compromise Opportunity for Intangible Holding Company Expenses
State and Local Tax Alert - Tennessee Edition
11/28/2011
Tennessee Court Rules Aircraft Purchase and Lease Qualifies As Exempt Sale for Resale
State and Local Tax Alert - Tennesee Edition
10/26/2011
Tennessee: Tax Incentives for Job Creation: A Legislative Update for 2011
Journal of Multistate Taxation and Incentives
10/19/2011
Tennessee Property Tax
Property Tax Deskbook, 2010-2011, 16th Edition
10/19/2011
Tennessee Tax Fall 2011 Update
10/7/2011
Multistate Tax Commission Seeks Backdoor Intervention in Tennessee Tax Dispute
State and Local Tax Bulletin - Tennessee Edition
6/30/2011
2011 Tennessee Legislative Wrap-Up
State and Local Tax Bulletin - Tennessee Edition
4/21/2011
Tennessee Legislative Update
State and Local Tax Bulletin - Tennessee Edition
12/1/2010
Drug Inventories Subject to Property Tax
Nashville Medical News
6/1/2010
Tennessee Property Tax Due on Drug Inventories of Doctors & Medical Service Providers
Tennessee CPA Journal
5/1/2010
Are Medical Service Providers Really Exempt from Tennessee’s Business License Tax?
Tennessee CPA Journal
2008-2010
ABA Property Tax Deskbook
2007-2010
Tennessee COST Update
5/3/2013
Tennessee Business Tax: Locally Imposed Tax Revamped
State & Local Tax Alert: Tennessee Edition
5/3/2013
Tennessee Property Tax Assessment Appeals: Davidson County in Reappraisal Year
State & Local Tax Alert: Tennessee Edition