Brett Carter is the co-chair of the firm's state and local tax practice group, and advises taxpayers on federal and multistate tax issues. He regularly represents clients in state and local tax disputes involving all Tennessee taxes, including sales and use tax, franchise and excise tax, property tax, and business tax. Brett's clients span 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 transactions, airplane transactions, nexus, Tennessee tax exemptions (including the manufacturing exemption), state tax incentives, voluntary disclosures, and tax enforcement matters. Brett also advises companies on the taxation of computer software, in light of emerging technologies and the use of cloud computing. Brett has developed a broad following for his use of social media to track state and local tax matters as the Tennessee Tax Lawyer--@TNTaxLawer. Feel free to follow him for routine Tennessee tax updates. 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.