taxes

Audit Manuals

Auditing Fundamentals - Revised 06/2008

Written for the auditor, consisting of procedures, other than those dealing with laws and rules, to be followed in audit situations

Audit Procedures for Cement Production Taxes (PDF) - Revised 08/2017

A description of cement production, including procedures, documentation, taxability, and related topics to assist in auditing cement tax.

Audit Procedures for Cigarette Taxes - Revised 09/2010

Permits, Records, Reports and Pre Audit Research information regarding Cigarette Taxes

Audit Procedures for Cigar & Tobacco Product Taxes - Revised 07/2012

Permits, Records, Reports and Pre Audit Research information regarding Cigar & Tobacco Product Taxes

Audit Procedures for Contractors and Repairmen (PDF) - Revised 04/2017

Sales and Use tax procedures and information for auditing contractors and repairmen

Audit Procedures for Convenience Stores (PDF) - Revised 04/2017

Procedures, documentation, taxability, and related topics to assist in auditing convenience stores.

Audit Procedures for Enterprise Zones and Qualified Hotel Projects (PDF) - Revised 03/2017

An overview of Enterprise Zone projects and audit procedures related to job verification and the refund request

Audit Procedures for Grocery Stores (PDF) - Revised 05/2017

Procedures, documentation, taxability, and related topics to assist in auditing grocery stores.

Audit Procedures for Hotel Occupancy Tax (PDF) - Revised 08/2017

Audit procedures and related characteristics unique to the hotel industry. The purpose of this manual is to present suggested procedures which conform to standard audit practices.

Audit and International Fuels Tax Agreement (IFTA) Software Procedures (PDF) - Revised 01/2012

Used as a training tool and reference guide to supplement the IFTA governing documents (the Articles of Agreement, Procedures Manual and Audit Manual). The intent is to provide detailed explanations of software usage, sampling procedures, policies and write-up for IFTA audits. Procedures, documentation, taxability, and related topics to assist in conducting IFTA audits

Local Revenue Funds (PDF) - Revised 02/2022

Audit Procedures for Local Revenue Funds: Funds, statutes, and rates related to court costs, fees, and fines collected by cities and counties that are designated in the statutes to fund various programs on state and local levels

Audit Procedures for Manufacturers (PDF) - Revised 03/2017

Sales and Use tax procedures and information for auditing manufacturers

Mixed Beverage Gross Receipts Tax Audit Manual (PDF) - Revised 04/2017

Provides guidance to auditors conducting mixed beverage gross receipt tax audits with special emphasis on the alcoholic beverage depletion analysis procedures exclusive to mixed beverage.

Motor Fuels Audit Procedures Manual - Chapter 162 (PDF) - Revised 09/2020

History, fuels tax law, and procedures for auditing fuels taxes

Motor Fuels Audit Procedures Manual - Chapter 153 - Revised 02/2004

History, fuels tax law, and procedures for auditing fuels taxes

Motor Vehicle Tax Manual (PDF) - Revised 12/2017

Procedures and related topics for auditing motor vehicle retailers, motor vehicle purchasers, motor vehicle rental companies, and motor vehicle lessors

Audit Procedures for Oil and Gas Well Servicing (Sales Tax) (PDF) - Revised 08/2023

Procedures, definitions, taxability, and related topics for sales tax audits dealing with the oil and gas well servicing industry

Oil Well Servicing Tax Manual (PDF) - Revised 08/2017

Procedures, documentation, taxability, and related topics to assist in auditing well servicing companies 

Sampling Manual (PDF) - Revised 05/2015

Sampling procedures and information applicable to tax auditing

Audit Procedures for Sulphur Production Taxes (PDF) - Revised 08/2017

Procedures, documentation, taxability and related topics to assist in auditing sulphur production taxes

Audit Procedures for Telecommunications Taxes - Revised 07/2007

Sampling procedures and information applicable to tax auditing

Audit Procedures for Utilities Gross Receipts Tax (PDF) - Revised 01/2023

Procedures, documentation, taxability, and related topics to assist in auditing utilities companies

Audit Procedures for Vessels (PDF) - Revised 08/2017

Procedures, documentation, taxability, and related topics to assist in auditing vessels.