RAP-23 - Contesting a RAP Assessment

If you disagree with a retail accountability program (RAP) assessment, please contact the retail accountability unit by email at resale.data@tn.gov or telephone at (615) 741-9300 or (855) 286-7423.  Please be prepared to explain why you think the assessment is incorrect. Please also be prepared to provide sales documentation and/or purchase records like an audit.                 

While working with the retail accountability unit is the simplest and most efficient way to resolve any outstanding issues, you may also request an informal conference to discuss this assessment.  If you request an informal conference within 30 days from the date of the Notice of Proposed Assessment, the conference will be granted. For more information about requesting an informal conference, please visit the Tennessee Department of Revenue's website.

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