Manuals - Sales & Use Tax and Special Taxes

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Manuals - Sales, Use, Excise, & Fuel Tax, & Environmental Fees

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
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.