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COVID-19 INFORMATION

Retail Accountability Program - Retailers

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.

Under the Retail Accountability Program, the Department of Revenue receives purchase data from suppliers who make sales to retailers of beer and tobacco products.  We compare this data to the amount of sales reported on your sales and use tax return.  Click here to see how this data is used to compute the minimum amount of tax due.

If you have received an inquiry letter or a Notice of Proposed Assessment from the Retail Accountability Program, then an analysis indicates that you have under-reported your sales on your sales and use tax return.  The minimum tax due based on our records has been included in the proposed assessment.  You have an opportunity for a review of the proposed assessment before it becomes final.  See the text of the proposed assessment you received for details.

This proposed assessment is not intended to represent all tax that is potentially due for the period. The Department of Revenue has the right to further audit your books and records, and this proposed assessment will merely be considered an additional payment of taxes collected for the period.

You are required to remit to the Department of Revenue all taxes that you collect from your customers.  If you have collected tax that has not been remitted on your sales and use tax return, you should immediately begin reporting and remitting the tax.  Remitting taxes when collected will eliminate additional tax, penalty, and interest assessments.

Retail Accountability Assessment Calculation

Retail Accountability 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