Brett R. Carter


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


Representative Experience

Co-Counsel in appeal of Tennessee retaliatory tax dispute involving Pennsylvania Worker’s Compensation insurers doing business in Tennessee. Case pending before Tennessee Supreme Court.
Represented interests of Tennessee Cable Telecommunication Association in case filed by satellite companies involving the constitutionality of the exemption for cable services.
Lead Counsel in a successful appeal of refund case involving the taxation of internet access services.
Lead counsel in a successful trial against the Tennessee Department of Revenue in a case on remand from the Tennessee Supreme Court (CAO Holdings, Inc. v. Trost, 333 S.W.3d 73 (Tenn. 2010). Following a multiple day trial, our client obtained a significant use tax refund, interest and attorneys’ fees, relating to the out-of-state purchase of a Cessna aircraft and its subsequent in-state use exclusively for leasing.
Lead counsel on appeal involving the application of Tennessee’s taxpayer confidentiality statutes to discovery requests in tax litigation. The Tennessee Court of Appeals held in the taxpayer’s favor concluding that taxpayer information prepared by the Department of Revenue, and in the possession of the Department, must be disclosed.
Lead counsel on successful motion for summary judgment against Tennessee Department of Revenue. We prevailed on a significant issue for the cable industry involving the Tennessee sales tax exemption for cable set-top boxes and remote controls.
Lead Counsel on appeal of property tax assessment against entertainment production company involving the application of Tennessee’s personal property tax statutes to the lease of staging and lighting equipment. We succeeded in overturning the assessment through the administrative appellate process.
Lead counsel on successful motion for summary judgment against Tennessee Department of Revenue involving the application of Tennessee's Business Tax to the sale of intangibles.
Co-counsel in successful litigation involving application of Tennessee sales tax to preventative maintenance services provided by contractors.
Lead trial counsel on case involving application of charitable property tax exemption. The Chancery Court ruled in the taxpayers favor concluding that the Elephant Sanctuary was entitled to a full exemption from Tennessee property tax.
Co-counsel on lawsuit involving the application of Tennessee’s manufacturing exemption to catalysts. The Court of Appeals ruled in the taxpayer’s favor, affirming the Chancery Court’s grant of summary judgment that the exemption applied.
Co-counsel on lawsuit involving franchise and excise tax. Chancery Court ruled in taxpayers favor, concluding that affiliated indebtedness should be included in calculation of net worth tax base.
Co-counsel on multi-day trial on the issue of whether HDC was a manufacturer for Tennessee sales and use tax purposes. Chancery Court concluded that one of the two facilities operated by HDC qualified for manufacturing exemption.
Filed multiple amicus briefs on behalf of the Tennessee Chamber of Commerce an Industry. Most recent filing: Pfizer, Inc. v. Roberts, Commissioner of Revenue (Tennessee Court of Appeals) (Pending decision).