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 to Chapter 4 (07/26/2024)
- 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
- 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 (07/19/24)
- Pending Revision to Chapter 7 (07/23/24)
- Chapter 8, Use Tax
- Chapter 9, Miscellaneous
- Chapter 10, Statewide Compliance and Outreach Program