Business Owner Sentenced for Sales Tax Evasion

Decaturville, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Nishant (Neil) Meraiya's "no contest" plea to six counts of sales tax evasion Tuesday.

Meraiya, 37, was the corporate officer for several markets located throughout the Middle Tennessee region. His markets were located in Westmoreland, Lebanon, Red Boiling Springs and Cookeville. Decatur County Judge Creed McGinley accepted Meraiya's plea, and he sentenced Meraiya to two years of probation. Meraiya was also ordered to pay $93,687.75 in restitution for sales tax owed to the state of Tennessee.

In November 2013, the Decatur County Grand Jury indicted Meraiya on eight Class E felony counts of tax evasion and one count of theft over $60,000. The indictments charged that between September 2011 and May 2013, Meraiya collected sales tax from customers at different market locations, and he failed to remit all collected sales tax as required by law.

"The Department of Revenue is committed to applying Tennessee's tax laws and policies uniformly to all taxpayers to ensure a level playing field," Revenue Commissioner Richard Roberts said. "The Department cannot and will not allow people engaged in fraudulent tax activities to have a competitive advantage over honest business people."

The Department pursued this case in cooperation with District Attorney Matt Stowe and his staff. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The Department collects about 87 percent of total state revenue. During the 2014 fiscal year, it collected $11.8 billion in state taxes and fees and more than $2.3 billion in taxes and fees for local governments. To learn more about the Department, visit www.TN.gov/revenue.

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