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Retail Accountability Program Overview

Retail Accountability Program Overview

March 2024

Authors: Matthew Veach and Lance Iverson

Legislative Brief

The Retail Accountability Program (RAP) was created by legislation in 2012 for the purpose of improving sales tax compliance among retailers of beer and tobacco products. 

In 2015, the General Assembly widened the program’s scope beyond beer and tobacco sales to include nonalcoholic beverages, soft drinks, candy, and certain nonperishable foods likely to be sold at convenience stores and gas stations. 

This publication provides a legislative history and overview of RAP. The Comptroller’s Office will also publish an efficiency and effectiveness review of the program as required by state law. The review is due by November 1, 2024.