Tennessee DR File Creation Instructions are instructions for preparing a data file for submission to the Tennessee Department of Revenue, the government agency responsible for collecting taxes in the state. The data file is used to report certain types of tax liabilities, including sales and use, excise, and franchise taxes. The instructions guide users on how to create and submit the file, as well as which data fields to include. There are two types of Tennessee DR File Creation Instructions: 1. Standard File Creation Instructions: These instructions provide a step-by-step guide on how to create a data file for submission to the Department of Revenue, as well as which data fields to include. 2. Electronic File Transmission Instructions: These instructions provide instructions on how to electronically transmit the data file to the Department of Revenue, as well as which file formats are accepted.