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
  • Pending Revision to Chapter 1 0100.00-0101.00 (06/08/22)
  • Pending Revision to Chapter 1 0103.15 (06/21/22)
  • Pending Revision to Chapter 1 0106.00 (01/17/23)
  • Pending Revision to Chapter 1 0108.00-0110.00 and 0122.00-0126.00 (02/23/23)
  • Pending Revision to Chapter 1 0109.00 (03/09/23)
  • Pending Revision to Chapter 1 0103.00 to 0105.00 and 0107.00 (04/14/23)
• Chapter 2, Preparation of Field Audit Reports
• Chapter 3, Audit Working Papers
• Chapter 4, General Audit Procedures
  • Pending Revision to Chapter 4 0402.00 (06/02/23)
• Chapter 5, Penalties
• Chapter 6, Vehicle, Vessel, and Aircraft Dealers
• Chapter 7, Reaudits and Revised Field Billing Orders
• 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
  • Prior Version of Chapter 13, Statistical Sampling, effective through March 31, 2023.
• 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
  • Pending Revision to Chapter 5 (05/26/23)
• Chapter 6, Close-outs and Clearances
• Chapter 7, Collections
• Chapter 8, Use Tax
• Chapter 9, Miscellaneous
• Chapter 10, Statewide Compliance and Outreach Program

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