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Results: 1-10 of 18

Tennessee property tax assessment appeals: Davidson County in reappraisal year

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • May 3 2013

With Davidson County and several other Tennessee counties in reappraisal years, we remind Tennessee property owners that now is the time to request

Tennessee Business Tax: locally imposed tax revamped

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • May 3 2013

The Tennessee General Assembly recently passed a significant revision to the Tennessee Business Tax, a locally imposed gross receipts tax on the sale

Assessment Appeals Commission holds that personal property is valued at capitalized cost

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • February 22 2013

The Assessment Appeals Commission ("AAC") of the Tennessee State Board of Equalization has reversed a 2011 administrative law judge decision, holding

Tennessee Appeals Court holds that tenant is required to pay landlord’s Tennessee excise tax

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • February 22 2013

The Tennessee Court of Appeals ruled on January 2, 2013 that a tenant was required to pay its landlord's Tennessee excise tax liability, based on the

Tennessee requests comments on amendment to locally-imposed gross receipts tax

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • February 22 2013

The Tennessee Department of Revenue has released a legislative proposal with the stated intent of clarifying the application of the locally-imposed

Tennessee tax issue of the year and year in review

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • December 20 2012

The Tennessee state and local tax year would not be complete without the obligatory year-end summary, which reflects on the Tennessee tax developments from the past year and unveils the “Tennessee Tax Issue of the Year.”

Tennessee tax refunds must be filed by December 31

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • November 26 2012

In Tennessee, December 31 is an important deadline for Tennessee taxpayers because it marks the last day that a taxpayer can file a claim for refund with the Tennessee Department of Revenue for state taxes paid at any time during 2009

Tennessee court holds that wide area network service is a taxable telecommunications service

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • August 6 2012

A Tennessee trial court has ruled that wide area network (WAN) services provided by IBM are taxable telecommunication services for Tennessee sales and use tax purposes

Tennessee personal property tax schedules due in March - recent decision holds that “acquisition cost” does not include intangible costs

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • February 15 2012

With Tennessee personal property tax filings due in March, Tennessee taxpayers should take note of a recent administrative judge decision holding that intangible costs (such as freight, installation, engineering and transactional taxes) incurred by a manufacturer to place equipment and machinery into servicecosts traditionally capitalized for federal depreciation purposesshould be excluded from the tax base in determining fair market value for Tennessee personal property tax purposes

Tennessee Court of Appeals holds that Scholastic book clubs has nexus in Tennessee

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • February 6 2012

The Tennessee Court of Appeals ruled on January 27, 2012 that Scholastic Book Clubs’ use of schools and teachers to facilitate book sales and deliveries in Tennessee establishes a sufficient presence in Tennessee requiring Scholastic to collect sales and use tax on its sales