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
- 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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