Introduction (done)
General Audit Approach & Preparation
1. Approach & Preparation
  1. Gross Up (In Process)
  2. Information Request
2. Federal Tax Information (FTI) (In Process)
3. Nexus (In Process)
4. Reciprocity (In Process)
5. Forms & Documents (In Process)
6. Resources (In Process)
Audit Guide: Corporate, Business & Personal Income Tax
1. Overview of Corporate Income Tax (CIT)
2. Audit Lifecycle
3. Audit Methodology (In process)
4. Corporate Income Tax
5. Apportionment Schedules (Coming Soon)
6. Throwback Sales ( Coming Soon)
7. Foreign Dividends (Coming Soon)
8. Foreign Dividend Increments (Comming Soon)
9. Foreign Dividend Apportionment ( coming soon)
10. Unitary ( In process)
11. Non-Resident Withholding (Coming Soon)
12. Business Income Tax (BIT) (in process)
  1. BUSINESS INCOME TAX
13. S Corporation Stock and Debt Basis (In Process)
14. Foreign Dividend Increments (Coming Soon)
15. Foreign Dividend Apportionment (Coming Soon)
16. Throwback Sales (Coming Soon)
Personal Income Tax (PIT) ( In Process)
1. General Audit Approach & Preparation
2. Industry Specific Audit Methodology
3. Schedule C ( In Process)
4. Forms & Documents (in process)
5. Resources
Audit Guide: Sales & Use Tax
1. Overview [top]
2. Audit Lifecycle [top]
3. Department Resources [top]
4. Audit Methodology: Sales [top]
5. Unique Entities & Issues [top]
Agricultural Supplies
1. Agricultural Supplies & Agricultural Machinery and Equipment [top]
  1. Responsibilities of the Buyer [top]
  2. Responsibilities of the Seller [top]
2. Audit [top]
  1. Agriculture
3. Department Use Only [top]
4. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Campgrounds
1. Audit [top]
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Contractors
1. Audit [top]
  1. SALES AND USE TAX
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
4. Tax Law [top]
Cranes
1. Audit
  1. Cranes with Operator
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Fabrication
1. Audit [top]
  1. SALES AND USE TAX
    1. Sales:
    2. Purchases:
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Gift Shop
1. Audit [top]
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Fuel
1. Audit [top]
2. Heating Fuel [top]
3. Commercial vs Residential [top]
4. Electricity (coming soon)
5. Natural Gas (coming soon)
6. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
7. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Hotel
1. Audit [top]
  1. MEALS AND ROOMS TAX
  2. SALES AND USE TAX
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Manufacturing
1. Audit [top]
  1. SALES AND USE TAX
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Nonprofits
1. Tax Exempt Nonprofit Organizations [top]
2. Audit [top]
  1. MEALS AND ROOMS TAX
  2. SALES AND USE TAX
3. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
4. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Portable Toilet
1. Audit [top]
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Rentals
1. Audit [top]
  1. MEALS AND ROOMS TAX
  2. SALES AND USE TAX
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Solar Energy
1. Audit [top]
  1. Sales and Use
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Tracked Vehicles
1. Audit [top]
  1. SALES AND USE TAX
2. Department Use Only [top]
Vehicles
1. Audit
  1. SALES AND USE TAX
    1. Registerable Vehicles Other Than Cars & Trucks [top]
    2. Non Registerable Vehicles [top]
2. Department Use Only [top]
3. Policy Tickets [top]
4. Resources [top]
5. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Audit Guide: Meals, Rooms & Alcohol
1. Overview [top]
2. Audit Lifecycle [top]
3. Department Resources [top] (in process)
4. Audit Methodology: Meals & Alcohol [top] (done)
  1. GET THE WAIVER TO EXTEND SIGNED
5. Interview Questions: Meals [top][top] (done)
6. Helpful Interview Questions
7. 1099K [top] (coming soon)
8. Discovery Audits [top] (coming soon)
9. Sampling vs Full Audit [top] (done)
10. Liquor by the Drink [top] (done)
11. Meals and Rooms Definitions [top] (done)
12. Cost of Goods [top] (done)
  1. Analyzing Your Food Cost
13. Food Cost [top] (done)
14. Alcohol Cost [top] (done)
  1. Auditing a Restaurant's Alcohol Cost
15. Unique Entities and Issues: Meals [top]( Done)
16. Audit Methodology: Rooms [top](done)
  1. Pre-Audit Review: Rooms
17. Interview Questions: Rooms [top] (done)
18. Unique Entities and Issues: Rooms [top] (done)
Caterer
1. Audit [top]
  1. Meals and Rooms
  2. Sales and Use
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Grocery or Convenience Store
1. Audit [top]
  1. Sales and Use
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Restaurant
1. Audit [top]
  1. Sales and Use
  2. Alcohol
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Vending Machines
1. Audit [top]
  1. Meals Tax
2. Department Use Only [top]
  1. Policy Tickets [top]
  2. Resources [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
Short-term Rental
1. Audit [top]
2. Department Use Only [top]
  1. Policy Tickets [top]
3. For External Use [Top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Laundry and linens
1. Audit [top]
  1. Linen Cleaning Services\Companies
  2. Hospitality Industry
2. Department Use Only [top]
  1. Policy Tickets [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Conference Center
1. Audit [top]
2. Department Use Only [top]
  1. Policy Tickets [top]
3. For External Use [top]
  1. Published Taxpayer Guidance [top]
  2. Tax Law [top]
Audit Guide: Withholding Tax
1. Overview [top]
2. Audit Lifecycle [top]
3. Audit Methodology [top] (In Process)
4. Laura info going to Val to ADD (Coming Soon)
5. Contractor VS Employee [top] (Coming Soon)
6. Bonuses [top] (Coming Soon)
7. Gifts [top] (Coming Soon)
8. Reasonable Wage VS Officer Draws [top] (Coming Soon)
9. (Non) vs Taxable Fringe Benefits [top] (In Process)
10. S Corp Shareholder Loans [top] (In Process)
11. Misclassification of Employment [top] (Coming Soon)
12. Forms & Documents [top] (in process)
13. Resources [top] (in process)
Audit Guide: Miscellaneous Tax
1. Overview [top]
2. Audit Lifecycle [top]
3. Miscellaneous Taxes [top]
4. Bank Franchise Tax [top] (In Process)
  1. Methodology
5. Fuel Tax [top] ( In Process)
6. Insurance Premium Tax [top] (In Process)
7. Captive Insurance Premium Tax [top] (In Process)
8. Fiduciary Insurance Tax [top] (Coming Soon)
9. Cigarette and Tobacco Products [top] (In Process)
  1. Audit Plan
    1. Due Date
10. Healthcare Tax [top](Coming Soon)
11. Solid Waste Tax [top] (In Process)
12. Forms & Documents [top](in process)
Audit Guide: Application Tips
1. QuickBooks (In Process) [top]
2. Excel (In Process) [top]
3. IPhone (Coming Soon) [top]
4. Forms & Documents [top]
5. Resources [top]
Audit Guide: Methodologies & Computations
1. Establish Audit Periods & Statute Dates (In Process)
2. Projection Methods (In Process)
  1. Other Methods
3. Test Periods (In Process)
4. Sampling Methods (Coming Soon)
5. Cost of Goods Sold (Coming Soon)
6. Forms & Documents
7. Resources
Audit Guide: Finalizing the Audit
1. Report (In process) [top]
2. Work Paper Format (In Process)
  1. Individual Work Papers
  2. Alltax: Summary
3. After every issue add: Subtotal (letters/numbers) example: STS01 [top]
4. Closing Letter (In Process) [top]
5. Education & Awareness (In Process) [top]
  1. Education & Awareness
6. Abatements (Coming Soon) [top]
7. Resources (In Process) [top]
Audit Guide: VTax Billing Tools
1. NOIA GRID (In Process) [top]
2. Process Maps (In Process) [top]
3. Main Audit Issues (In Process) [top]
4. Forms & Documents [top]
5. Resources [top]
  1. External Links
Audit Guide: Notice of Intent to Assess (NOIA)
1. Staging Working Papers into NOIA — Pre Billing (Done)
2. NOIA Dispute — Pre Billing
  1. Excerpts from "Specific Procedures related to NOIA-Appeal SOP":
  2. Procedures — Strictly NOIA Related:
Audit Guide: Appeals
Audit Guide: Revised Assessments

Audit Best Practice and Resource Guide