All posts by Brett Carter »
Tennessee Court Holds that Wide Area Network Service is a Taxable Telecommunications Service
A Tennessee Trial Court has ruled that wide area network (“WAN”) services provided by IBM are taxable “telecommunication services” under Tennessee’s sales and use tax. IBM Corporation v. Farr, Civil No. 09-2144-I (Davidson County,
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Scholastic Files Petition for Certiorari in Connecticut Nexus Case; Tennessee to Follow?
Scholastic Book Clubs Inc. has petitioned the U.S. Supreme Court for a writ of certiorari, hoping to overturn a recent Connecticut Supreme Court ruling finding that the state had jurisdiction to tax the company’s
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Tennessee Takes Unprecedented Approach in Attacking Affiliated Intangible Holding Companies
Multistate taxpayers are all-too-familiar with intangible expense add-back statutes that have become one of the most common ways that state taxing authorities can attack intangible expenses paid to affiliates. Tennessee has been scrutinizing intangible
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Tennessee Court of Appeals Holds That Scholastic Book Clubs Has Nexus in Tennessee
The Tennessee Court of Appeals ruled on January 27, 2012 that Scholastic Book Clubs’ (“Scholastic”) use of schools and teachers to facilitate book sales and deliveries in Tennessee establishes a sufficient presence in Tennessee
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Spring Tennessee Property Tax Update: Taxation of Medical Devices and More
There have been several noteworthy property tax rulings that have been issued in March and April involving medical instruments, the valuation of commercial property, Tennessee’s charitable exemption, and the payment of undisputed property taxes
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Tennessee Court Rules That Navy Captain Must Pay Use Tax on Personal Aircraft upon Reassignment to Navy Base in Tennessee
A Tennessee trial court issued a ruling on January 26, 2012, concluding that a Captain in the United States Navy was required to pay Tennessee use tax on his personal aircraft when he was
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