Manuals - Sales & Use Tax and Special Taxes

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Audit Manual

• Chapter 1, General Information
• Chapter 2, Preparation of Field Audit Reports
• Chapter 3, Audit Working Papers
• Chapter 4, General Audit Procedure
• Chapter 5, Penalties
• Chapter 6, Vehicle, Vessel, and Aircraft Dealers 
• Chapter 7, Reaudit Reports and Revised Audit Reports
• Chapter 8, Bars and Restaurants
• Chapter 9, Grocers
• Chapter 10, Occasional Sales - Sales of a Business
• Chapter 11, Advertising Agencies, Graphic Artists, Printers, and Related Enterprises
• Chapter 12, Construction Contractors
• Chapter 13, Statistical Sampling

Compliance Policy and Procedures Manual

• Chapter 1, General
• Chapter 2, Registration
• Chapter 3, Account Maintenance
• Chapter 4, Security
• Chapter 5, Returns
• Chapter 6, Close-outs and Clearances
• Chapter 7, Collections     (copy at TaxSOS.com) (8/2008)
• Chapter 8, Consumer Use Tax
• Chapter 9, Miscellaneous

  Link to the proposed draft that outlines procedures approved by management and currently required of staff. Proposed changes to the Board’s Audit Manual (AM) and Compliance Policy and Procedures Manual (CPPM) are posted for public comment. To learn how to submit comments, refer to the listed chapter.