The State & Local Tax (SALT) Practice Group at Bass, Berry & Sims has earned a national reputation as the go-to firm for guidance on Tennessee state and local tax issues. Over the last five years, our SALT group has handled more than 70% of all filed cases related to state and local tax disputes. We have represented numerous Fortune 100 and Fortune 500 companies, including General Electric Company, The Home Depot, Inc., Pfizer Inc., J.C. Penney Company, Inc., American Express, Sprint, and many others. The unique strength of our state and local tax attorneys is a product of deep technical knowledge combined with the experience and ardor of our advocacy and negotiation skills.
Our resources are available in either a principal or supplemental capacity. We are prepared to work closely with your staff, regular attorneys, accountants and other advisors in resolving your problems or in planning to minimize future state tax liabilities. We also are able to draw upon our many state contacts to assist you quickly and reasonably.
With offices located across the state of Tennessee, our state and local tax practice is uniquely positioned to advise and represent multi-state businesses on virtually any state and local tax matter, including structural and transactional planning, administrative and judicial resolution of controversies, negotiation of business incentives and legislative initiatives and lobbying. We help our clients navigate a variety of tax laws including:
General Electric Company, J.C. Penney Company, Inc., Taco Bell Company, The Limited and related entities, The Home Depot, Inc., Lowes Corporation, SouthTrust Bank, Kellogg Company, Kroger Company, W.R. Grace & Co., Square D Company, Equifax Corporation, Sherwin-Williams Company, Sodexho Marriott Management Company, American General Finance, Ryder Truck, Ticketmaster, Inc., Exel, Inc., Roche Laboratories, GlaxoSmithKline, Pfizer Inc., Medtronic Sofamor Danek, Sprint, York International, Nashua Corporation, Sara Lee Corp., Bank One, SMBC Capital Markets, Conagra, Elan Pharmaceuticals, Allegis Group, L’Oreal, H.J. Heinz, US Smokeless Tobacco Company, Luxottica Retail (Lenscrafters), University of Tennessee, Tate & Lyle Ingredients, Vivendi/Universal Studios, Illinois Tool Works, Vodafone, E.I. Dupont De Nemours & Co., Fifth Third Bank, Qualcomm Incorporated and others.
Represented Pfizer and its affiliates in litigation claiming more than $120 million in franchise and excise tax refunds
Represented Aabakus in a tax refund claim
Successfully represented Equifax in a case of first impression concerning the breadth of the telecommunication tax
Represented General Mills, Inc. in successful litigation seeking a refund of use taxes
Represented ConAgra Foods, Inc. in litigation regarding the Commerce Clause and Due Process Clause
Represented Edwin B. Raskin Company in the successful defense of a tax refund claim
Represented Qualcomm Incorporated in litigation where the court held Qualcomm’s services were not taxable
Advocated for a decision that IBM’s wide area network service was not a telecommunications service subject to sales tax
Represented American Honda Motor Co. against attempt to reverse a prior determination that it overpaid its franchise and excise tax liability
Successfully defended J.C. Penney, which was the first case to directly challenge the Commerce Clause
Visiting, or interacting with, this website does not constitute an attorney-client relationship. Although we are always interested in hearing from visitors to our website, we cannot accept representation on a new matter from either existing clients or new clients until we know that we do not have a conflict of interest that would prevent us from doing so. Therefore, please do not send us any information about any new matter that may involve a potential legal representation until we have confirmed that a conflict of interest does not exist and we have expressly agreed in writing to the representation. Until there is such an agreement, we will not be deemed to have given you any advice, any information you send may not be deemed privileged and confidential, and we may be able to represent adverse parties.
Visiting, or interacting with, this website does not constitute an attorney-client relationship. Although we are always interested in hearing from visitors to our website, we cannot accept representation on a new matter from either existing clients or new clients until we know that we do not have a conflict of interest that would prevent us from doing so. Therefore, please do not send us any information about any new matter that may involve a potential legal representation until we have confirmed that a conflict of interest does not exist and we have expressly agreed in writing to the representation. Until there is such an agreement, we will not be deemed to have given you any advice, any information you send may not be deemed privileged and confidential, and we may be able to represent adverse parties.
Visiting, or interacting with, this website does not constitute an attorney-client relationship. Although we are always interested in hearing from visitors to our website, we cannot accept representation on a new matter from either existing clients or new clients until we know that we do not have a conflict of interest that would prevent us from doing so. Therefore, please do not send us any information about any new matter that may involve a potential legal representation until we have confirmed that a conflict of interest does not exist and we have expressly agreed in writing to the representation. Until there is such an agreement, we will not be deemed to have given you any advice, any information you send may not be deemed privileged and confidential, and we may be able to represent adverse parties.