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 11/2017
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 05/2017
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 05/2017
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 Unclaimed Property - Revised 08/2017
Auditing holders of unclaimed personal property
Audit Procedures for Utilities Gross Receipts Tax - Revised 08/2017
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.