RAP-10 - Cannot Amend Return to Artificially Adjust Rate to Avoid Assessment

Taxpayers are required to accurately report all types of sales on their monthly sales and use tax return.  It would be fraudulent, for example, to simply reduce food sales and change those reported sales to fully taxable sales to avoid the retail accountability program assessment.  It is a class E felony to file a fraudulent tax return or evade tax owed to the state of Tennessee.