RAP-11 - Cigarette Buydown Credit

Manufacturers report buydowns to the Department of Revenue and can be credited to the retailer’s account. To confirm a buydown adjustment to a retail accountability program (RAP) assessment, the retailer will need to contact the RAP unit with their tobacco manufacturers' account numbers or mail the tobacco buydown information from the cigarette manufacturer to the RAP unit.  Please be sure to include in this correspondence a copy of your Notice of Assessment so that the buydown credit will be applied to the correct assessment.  To receive credit toward your assessment, the buydown information from the cigarette manufacturer must include:                      

  1. The name of the cigarette manufacturer providing the buydown
  2. The name of the business receiving the buydown
  3. The buydown period which is usually the date (month and year) that the cigarettes were purchased but is not the date the buydown was paid
  4. The amount of the buydown credit

Mail buydown information and a copy of the Notice of Assessment to:               

Tennessee Department of Revenue
Attn:  Retail Accountability
PO Box 190644
Nashville, TN 37219-0644

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