Brett R. Carter - Bradley Arant Boult Cummings LLP

Brett R. Carter

Listed in Best Lawyers since 2014
Phone: 615-252-2383

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.

Georgetown UniversityLL.M University of TennesseeBS University of Memphis School of LawJ.D.
Tennessee Bar AssociationIndependent SALT AllianceKIPP Academy - Nashville

Case History

Other Court Admissions
  • United States Tax Court
  • United States District Court, Middle District of Tennessee

Office Location

Roundabout Plaza, Suite 700
1600 Division Street
Nashville, TN 37203
United States

Lawyer of the Year Awards

2015 Lawyer of the Year in Litigation and Controversy - Tax of the Nashville Metro Area
Brett R. Carter has earned a Lawyer of the Year award for 2015!

Practice Areas

Litigation and Controversy - Tax