Tennessee DR File Creation Layout is a standardized format used by the Tennessee Department of Revenue for the creation of DR files, which are used to submit sales and use tax returns electronically. The layout consists of four sections: Header, Detail, Summary, and Trailer. The Header section includes the filing period, the taxpayer's information, and the filing location; the Detail section contains the taxable transactions; the Summary section summarizes the taxable transactions; and the Trailer section contains a record count and the total taxable amount. There are two types of Tennessee DR File Creation Layout: Standard and GFS (General Fiscal System). The Standard layout is used for monthly, quarterly, and annual filing periods, while the GFS layout is used for prepayment filing periods.