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Stephen  J.  Jasper
Associate
Nashville
P:(615) 742-7772
F:(615) 742-2757
E-mail Stephen J. Jasper
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Education
University of Missouri - J.D., 2003
University of Missouri - B.A., 1999

Court Admissions
U.S. Supreme Court, 2007
U.S. District Court, Western District of Tennessee, 2007
U.S. District Court, Middle District of Tennessee, 2006
Tennessee Supreme Court, 2003
U.S. Court of Federal Claims, 2003

Bar Admissions
Tennessee, 2003

Memberships
Nashville Bar Association
Tennessee Chamber of Commerce (Tax Subcommittee)

Honors & Distinctions
Phi Beta Kappa
Order of the Coif
Senior Note and Comment Editor, Missouri Law Review
International Academy of Trial Lawyers Student Advocacy Award

Publications
"Tennessee Supreme Court to Review Opinion Limiting State’s Authority to Tax,” Tax Analysts (March 2, 2010)
"Tennessee Appeals Court Decision on Unitary Business Clarifies Limits on State’s Authority to Tax," Tax Analysts (October 6, 2009)
"Providing a Safe Harbor for Those Who Play by the Rules: The Case for a Strong Regulatory Compliance Defense," Utah Law Review (Vol. 2008, No. 1, 2008) 
"Chancery Court Exempts Staff Augmentation Services From Sales Tax," 49 State Tax Notes 225 (July 28, 2008)
"Appeals Court Says Sales Tax May Not Apply To Some Joint Venture Services," 49 State Tax Notes 158 (July 21, 2008) 
"Appeals Court Clarifies, Broadens Scope Of Information Disclosable In Litigation," 49 State Tax Notes 22 (July 7, 2008)
"Appeals Court’s Decision Highlights New Limitations Rule, Need For Taxpayer Vigilance In Refund Claims," 48 State Tax Notes 710 (June 2, 2008)



Steve focuses his practice on state and local tax litigation, advocating on behalf of his clients to resolve disputes or potential disputes with the Tennessee Department of Revenue and local taxing authorities. Prior to focusing on state and local tax litigation, Steve had a more general litigation practice, representing clients in a variety of complex lawsuits in federal and state courts, including the successful representation of his clients in three federal jury trials.

State and Local Tax: Steve has represented clients in a wide range of tax disputes regarding Tennessee’s sales and use tax, franchise and excise taxes, business tax, and property taxes. Steve’s clients include multi-national Fortune 500 companies with locations and business operations across the globe, as well as Tennessee-based companies with a single business location. On behalf of these clients, Steve has relied on his general litigation background to litigate numerous tax disputes in trial courts and courts of appeals. In addition, Steve has regularly resolved his clients’ tax issues prior to litigation by addressing potential disputes through a variety of approaches that are more cost-effective and efficient than litigation, including requesting letter rulings, negotiating resolutions with the Department of Revenue during audits, contesting assessments through the informal conference process, and filing claims for refunds of taxes paid. Steve has also worked to resolve his clients’ tax issues through the legislative process, including advocating for legislation to protect his clients’ interests and monitoring legislation that may increase his clients’ tax liability.

Administrative and Regulatory Proceedings: As part of his state and local tax litigation practice, Steve has represented clients before the State Board of Equalization to contest real or personal property tax assessments. Steve has also represented clients at administrative proceedings before an Administrative Law Judge to dispute actions taken by the Department of Revenue, including decisions regarding qualification for the industrial machinery credit, headquarters facility credit, and other tax credits or incentives.

Representative Matters include:
  • Successfully represented TEKsystems in litigation involving the application of Tennessee’s sales tax to software fabrication, maintenance, and repair services performed by temporary workers provided by a staff augmentation service; 
  • Successfully represented QUALCOMM Incorporated in litigation involving Tennessee’s sales tax on telecommunications services; 
  • Currently representing Home Depot U.S.A., Inc. in litigation involving Home Depot’s entitlement to the bad debt sales tax credit; 
  • Currently representing Ford Motor Credit Company, Regions Bank, E.I. DuPont De Nemours & Company, and Sprint Publishing & Advertising, Inc. in litigation involving Tennessee’s franchise and excise tax;
  • Currently representing ConAgra Foods, Inc. and H.J. Heinz Company, L.P. in litigation regarding the Commerce Clause and Due Process Clause limits on Tennessee’s ability to impose its franchise and excise tax;
  • Currently representing Exel Inc. in litigation involving application of Tennessee’s business tax to third-party logistics and transportation management services;
  • Successfully represented a Tennessee-based educational corporation in its efforts to receive a charitable exemption from property tax for its training facility and related properties.

Prior to joining Bass, Berry & Sims, Steve and his wife Elizabeth lived in Columbia, Missouri, where Steve produced the evening newscast for local ABC affiliate KMIZ-ABC 17. Steve and Elizabeth now live in Franklin, Tennessee with their two children, Allison and Daniel.