Retail Accountability Program

The purpose of the Retail Accountability Program is to ensure sales tax collected by retailers is submitted to the state of Tennessee to finance the services provided to Tennesseans. The articles here answer questions about that program.

• RAP-1 - Retail Accountability Program Overview
• RAP-2 - Retail Accountability Program Assessments
• RAP-3 - Detail of How the Department Calculates Assessments
• RAP-4 - Wholesalers Required to Submit Retailers' Purchases
• RAP-5 - Information Included in Wholesaler Data
• RAP-6 - How to Access Wholesaler Data
• RAP-7 - Must Create Username and Password to Obtain Wholesaler Data
• RAP-8 - Correcting Wholesaler Data
• RAP-9 - Amending Sales Tax Returns After Receiving Assessment
• RAP-10 - Cannot Amend Return to Artificially Adjust Rate to Avoid Assessment
• RAP-11 - Cigarette Buydown Credit
• RAP-12 - Cigarette Buydown Program Participation
• RAP-13 - Cigarette Buydown Documentation
• RAP-14 - Manufacturer Coupons Different Than Buydowns
• RAP-15 - Taxpayers May Submit Additional Information if Misreported Buydown Information
• RAP-16 - Installment Payment Plans
• RAP-17 - Transferring Items Other than Tobacco and Alcohol Products Between Locations
• RAP-18 - Must Hold Tobacco License to Sell Tobacco for Resale
• RAP-19 - How to Close/Sell a Business – Contact Wholesalers
• RAP-20 - Receiving an Assessment After Business is Closed
• RAP-21 - Contacting Wholesalers if Business Structure Changes
• RAP-22 - Period End Inventory is Higher Than Period Start Inventory Will Affect RAP Assessment
• RAP-23 - Contesting a RAP Assessment
• RAP-24 - Acting Through Accountant or Bookkeeper
• RAP-25 - Assessment Does not Close Applicable Tax Period from Future Audits or Assessments
• RAP-26 - For More Information