Sales and Use Tax Audit Strategies
Anticipating Auditor Requirements for Documentation, Samples, Nexus and More
Recording of a 110-minute CPE webinar with Q&A
This teleconference will provide tax executives at multi-state companies with new perspectives, approaches and tactics to fortify audit preparation when managing several sales and use tax audits at a time.
- Preparation for the audit
- States’ procedures for assigning auditors
- Scope of auditors’ pre-audit research
- The pre-audit meeting
- Initial contact with the auditor
- Preparation for the opening conference
- Procedural aspects of the audit/midstream management
- Reviewing invoices and other transactional documentation
- Reviewing exemption certificate records
- Preparing an audit sample proposal
- Rules for engaging with the auditor, and vice versa
- What auditors are looking for now
- Impacts of short-staffing and reduced experience at revenue agencies
- Trends with impact, such as Amazon taxes
- Alternatives to the conventional audit process
- Managed audits
- After the audit
- Preparation for and conduct of the post-audit conference
- Resolving auditor error and areas of disagreement
The panel will give best practices for dealing with these and other key aspects of a state or local sales and use tax audit:
- Pre-audit review and planning: Exploring prior audit files to anticipate where the auditor will focus and adjusting to the jurisdiction's audit plan.
- Documentation and sampling: Ensuring you have the right transactional records available and a good argument for a favorable sample size.
- Nexus-related inquiries: Minimizing the chances that you'll be caught off guard by an auditor assertion of taxability in that jurisdiction, especially given latest trends in online affiliate nexus.
- Decisions during and after the audit: Choosing the right next move if you believe the auditor is being unreasonable.
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Mr. Tauber has more than 17 years of public accounting experience at several advisory firms and another 15 years of... | Read More
Mr. Tauber has more than 17 years of public accounting experience at several advisory firms and another 15 years of tax compliance experience at retailing companies. He also serves as leader of WTAS' National Indirect Tax Practice.Close
Mr. Ault has worked as a multi-state tax consultant for 27 years. Much of his career before coming to Crowe... | Read More
Mr. Ault has worked as a multi-state tax consultant for 27 years. Much of his career before coming to Crowe Horwath was spent at Deloitte & Touche, where he led the firm's sales Tax Practice for 13 years.Close
He has more than 20 years of state tax experience and works for the firm on sales and use tax, and enterprise zone tax... | Read More
He has more than 20 years of state tax experience and works for the firm on sales and use tax, and enterprise zone tax credit and refund, matters. His diverse client base ranges from manufacturers to distribution centers to financial institutions. He began his career as a Florida Department of Revenue auditor.Close