Brett R. Carter

Brett R. Carter

Partner
Carter Shelton, PLC
www.cartersheltonlaw.com
2021 Richard Jones Road
Suite 7240
Nashville, TN 37215

Main Office Phone: 615.873.0750
Direct Work Phone: 615.873.0750
Cell Phone: 615.557.7895

Professional Experience:

Brett Carter is a founding member o Carter Shelton, PLC in Nashville, Tennessee. Brett 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, telecommunications, 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), 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 also advises large corporations on structuring and negotiating state tax incentives and has prepared Tennessee tax opinions for asset-backed securitizations.

Practice Focus:

Controversy Practice: Brett represents business taxpayers in Court and before various state departments of revenue, including the Tennessee Department of Revenue, as well as other local tax authorities.

Education:

- B.S. in Accounting, University of Tennessee, 1994
- J.D., University of Memphis, 1998
- Research editor for the University of Memphis Law Review, 1997-1998
- Masters of Laws in Taxation, Georgetown University, 2000

Publications:

  • Publications 9/9/2009
  • Professional and Community Activities:

    United States Tax Court (The Honorable Mary Ann Cohen, Chief Judge, 1998-2000)
    National Institute of Trial Advocacy – National Trial Training Session– 2008

    Court Admissions
    Tennessee Supreme Court 1998
    U.S. District Court Middle District of Tennessee 2003
    United States Tax Court 2001

    Bar Admissions
    Tennessee 1998
    American Bar Association – State and Local Tax Section
    Tennessee Bar Association – Tax Section
    Nashville Bar Association – Tax Section

    Memberships
    Independent SALT Alliance
    COST Practitioner member
    IPT

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