Guidelines/Manuals – Sales & Use Tax, Special Taxes and Fees

Proposed manual revisions are posted online for a 30-day public comment period. The revisions will remain on this page until they are fully incorporated in the appropriate manual.

Audit Manual

• Chapter 1, General Information
• Chapter 2, Preparation of Field Audit Reports
• Chapter 3, Audit Working Papers
• Chapter 4, General Audit Procedures
  • Pending Revision, see BTC Unit
• Chapter 5, Penalties
• Chapter 6, Vehicle, Vessel, and Aircraft Dealers
• Chapter 7, Reaudit Reports and Revised Audit Reports
  • Pending Revision to Chapter 7 (4/27/22)
• 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
  • Pending Revision, see BTC Unit
• Chapter 14, Appeals Procedures

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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
  • Pending Revision to Chapter 7 (05/20/22)
• Chapter 8, Use Tax
• Chapter 9, Miscellaneous
• Chapter 10, Statewide Compliance and Outreach Program

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