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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.

In an effort 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. If you have collected tax in excess of the amount reported on your sales and use tax return and this assessment, you should immediately begin reporting all taxes collected as is your legal obligation. Additionally, remitting taxes when collected will eliminate additional penalties and interest assessments.

This assessment is in no way intended to represent all tax that is potentially due for the period. This assessment will not close this period for future audit. The Department of Revenue has the right to audit taxpayers' books and records and this assessment will merely be considered an additional payment of taxes collected for the period.

Retail Accountability Assessment Calculation

Frequently Asked Questions

You can contact the Department of Revenue regarding this program or any recent assessment you may have received at:
Toll-free: (855) 286-7423
Nashville-area: (615) 741-9300
E-mail: Resale.Data@tn.gov

Information for Beer and Tobacco Wholesalers