The purpose of the retail accountability program (commonly referred to as RAP) is to ensure sales tax collected by retailers is submitted to the state of Tennessee to finance the services provided to Tennesseans.
To ensure a level playing field for all businesses, the Department of Revenue is constantly monitoring, and auditing sales tax collected and remitted. If you have received an assessment from the retail accountability program, purchases of items for resale were not reported on your sales and use tax return by you as sold. Therefore, the very minimum tax due based on the amount of your purchases has been assessed. To read more about the retail accountability program, please visit the RAP section on the Tennessee Department of Revenue's website.