How can I submit an unauthorized substance report?

Law enforcement officials can submit an unauthorized substance report directly through the Department’s TNTAP website at The link to submit the report is located at the very bottom left hand side of the page, under a heading that says “Law Enforcement Agencies.”

When Tennessee law enforcement agencies make a drug-related arrest a tax liability may be generated.  The Department of Revenue relies on the arresting agency to give notice about the volume and type of substances seized to create and pursue the resulting tax liability.

If law enforcement prefer to submit a paper unauthorized substance report to the Department, they can request one through the Collection Services Division at 615-741-7071 or

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