Written for the auditor, consisting of procedures, other than those dealing with laws and rules, to be followed in audit situations (Rev. 06/08, Prev. Rev. 07/98).
The two official manuals used by the Board of Equalization in conducting sales and use tax audits: 1. the Audit Manual and 2. the Compliance Policy and Procedures Manual. "All members of the audit staff should carefully study it in order for audits to be conducted and reports prepared in a uniform manner consistent with approved tax auditing practices."
The unedited, official manual "intended to be an additional tool for the audit staff in applying Missouri sales/use tax laws, regulations and court cases."
Short article by Arlie Willis published in the 4th Q, 1998 Texas Petroleum and C-Store Journal. Good overview of Texas sales and use tax audits as they relate to convenience stores. Includes many helpful tips and suggestions.