Retail Accountability Wholesaler/Distributor

• Why am I required to submit an information report to the Department of Revenue’s Retail Accountability Program of my sales to Tennessee retailers?
• What products are required to be reported on the RAP wholesaler/distributor information report?
• When is the RAP wholesaler/distributor information report due?
• How are the RAP wholesaler/distributor information reports used?
• Is there tax due with the RAP wholesaler/distributor information report?
• What are the penalties for filing the RAP wholesaler/distributor information report late or incorrectly filing?
• Is the data provided by the wholesaler/distributor in the RAP information report confidential?
• What is the RAP wholesaler/distributor information report file format?
• What will happen if my RAP information report data contains commas?
• May I include the field names on the first row of the RAP information report data?
• How is the RAP wholesaler/distributor information report filed?
• How do I get a User ID and password in order to upload my RAP wholesaler/distributor information report to the website portal?
• The first field on the RAP information report asks for the wholesaler account number. Which number is that?
• I do not sell to retailers. Do I still have to file a RAP wholesaler/distributor information report?
• I am a small wholesaler/distributor. Will I still be required to submit a RAP information report?
• I am asked to include the retailer’s sales tax account number when filing the RAP wholesaler/distributor information report. How do I know if I have the correct number on file?
• I am asked to include the retailer’s beer permit number when filing the RAP wholesaler/distributor information report, but I do not sell beer. Do I still need to get the retailer’s beer permit number?
• I do not use the NACS categories to classify products in my computer system. What should I do when filing the RAP wholesaler/distributor information report?
• I am asked to include the retailer’s FEIN or social security number (SSN) when filing the RAP wholesaler/distributor information report, but I do not have that information. Do I need to get the retailer’s FEIN or SSN?
• How do I record retailer credits or credit memos on the RAP wholesaler/distributor information report?
• What should I do if a retailer has informed me that I am including in the RAP information report purchases on an old or closed sales tax number?
• I received an Invalid Sales Tax Account Alert email after uploading my RAP wholesaler information report. What does this mean?
• How do I make changes to my RAP wholesaler/distributor information report?
• If a retailer has multiple locations and has product delivered to one central location, how do I reflect this on my RAP wholesaler/distributor information report?
• I have a resale certificate for a customer, but I am not sure if they are a retailer or a distributor. Should I include these sales on my RAP wholesaler/distributor information report?
• I have a resale certificate for a customer but I am not sure if they sell beer or tobacco? Should I include these sales on my RAP wholesaler/distributor information report?
• If I make sales or transfers to affiliated locations, do I still have to submit a RAP wholesaler/distributor information report?
• How does my company benefit from submitting a RAP wholesaler/distributor information report?