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Gallatin Today
By the People, for the People
Former Gallatin Purchasing Agent Indicted for Tax Evasion
Alleged misuse of city's Amazon account for personal purchases over 10 years
Mar. 30, 2026 at 6:20pm
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A damaged Amazon shipping label highlights the misuse of government purchasing power for personal gain.Gallatin TodayAn investigation by the Tennessee Comptroller's Office and Tennessee Department of Revenue has resulted in the indictment of former City of Gallatin Purchasing Agent James R. (J.R.) Smith Jr. on charges of tax evasion, official misconduct, and destruction of government records. Smith is accused of using the city's Amazon Business account to make over 130 personal purchases over a 10-year period, improperly avoiding $1,128.49 in sales tax.
Why it matters
This case highlights the importance of government agencies maintaining proper oversight and controls over purchasing and procurement processes to prevent misuse of public funds and resources. It also underscores the need for robust policies and enforcement around the use of government equipment and accounts for personal purposes.
The details
Investigators found that from March 2015 to November 2025, Smith used the city's Amazon Business account to make 133 personal purchases, shipping items to his home, Gallatin City Hall, and relatives' residences. He allegedly used his personal credit/debit cards but improperly leveraged the city's tax-exempt status to avoid $1,128.49 in sales tax. Smith also received $39.64 in business-only discounts not available to personal accounts. After being notified of the investigation, Smith allegedly deleted his personal payment info from the account in an effort to conceal the evidence.
- On March 2, 2026, the Sumner County Grand Jury indicted Smith on charges.
- Smith's employment with the city was terminated on November 18, 2025.
- On November 25, 2025, Smith began remitting the unpaid sales tax to the Tennessee Department of Revenue.
The players
James R. (J.R.) Smith Jr.
The former City of Gallatin Purchasing Agent who was indicted for tax evasion, official misconduct, and destruction of government records related to his alleged misuse of the city's Amazon Business account for personal purchases over a 10-year period.
Tennessee Comptroller's Office
The state agency that conducted an investigation, working with the Tennessee Department of Revenue, that led to the indictment of the former Gallatin Purchasing Agent.
Tennessee Department of Revenue
The state agency that worked with the Tennessee Comptroller's Office on the investigation that resulted in the indictment.
What’s next
The judge will decide on Smith's bail status at a hearing next Tuesday.
The takeaway
This case highlights the importance of strong internal controls and oversight in government procurement to prevent abuse of public resources. It also underscores the need for clear policies and enforcement around the use of government accounts and equipment for personal purposes.
