The Department of Revenue sends Retail Accountability Act assessments after an analysis of our records shows that sales are less than purchases for the time period of the assessment, and therefore you have collected sales tax but have not remitted this tax to the state of Tennessee. The Department estimates the sales and determines that the business owes at least the amount indicated on the assessment. The Department also generally includes a penalty for not reporting and paying the correct amount of tax at the time of filing.
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