Sales and Use Tax Audits: Effective Records Management Under Conflicting State Demands

Best Practices For Retaining, Administering and Producing Required Records

Recording of a 110-minute CPE webinar with Q&A

Conducted on Thursday, October 15, 2009

Recorded event now available

or call 1-800-926-7926
Program Materials

This seminar will provide corporate sales and use tax professionals with best practices for efficient administration of key records before an audit and producing them during audit. The panel will address effective procedures and controls to meet conflicting state requirements for documentation submission.


Effective document management policies and procedures are essential for ensuring that sales and use tax managers and their staffs can produce appropriate documentation to justify their positions during an audit. But, there is no cookie-cutter solution for a large company with thousands of records.

Tax staff must keep tabs on invoices, exemption certificates, and other documentation from multiple states over a period of several open tax years. This requires an effective document management system with controls and procedures to ensure correct classification by both tax and non-tax employees.

These difficulties are compounded by lack of state uniformity in records requirements. How long do different states require certain records to be retained? In what format do auditors expect records to be submitted? What are the legal issues for tax directors when records are demanded via subpoena?

Listen as our panel of seasoned in-house tax professionals and knowledgeable consultants offers their best practices for efficient and complete sales tax records management policies.



  1. Best practices for document retention, management and production systems
    1. Options for electronic software packages
    2. Training staff on document policies
    3. Classifying documents
    4. Making sure documents are retained through statute of limitations period
  2. Responding to state audit documentation demands
    1. Electronic vs. paper records
    2. Retrieving records in the format required by each state
    3. Information-sharing considerations among states and jurisdictions
  3. Legal issues arising from document production
    1. Responding to subpoenas from state revenue departments
    2. Responding to requests from contractors employed by government
    3. Legal defense issues for tax directors to consider
    4. Confidentiality issues
  4. Exemption certificate management
    1. Managing certificates for different types of exempt purchases
    2. Retaining invoices in conjunction with exemption certificates
    3. Ensuring certificates are completed
    4. Retrieving certificates during audit


The panel will give you their solutions to the toughest document production problems, including:

  • Navigating conflicting state requirements for document production in audits.
  • Producing records using various formats such as paper, electronic, or digital media.
  • Training staff on document management software, and documentation procedures.
  • Classifying and retaining exemption certificates for various types of exempt and partially exempt sales.
  • Responding appropriately to subpoenas and requests for records submitted by independent contractors.


Silvia Aguirre
Silvia Aguirre


She is the president of Tax Technology Services, a firm that manages sales and use tax compliance functions from top...  |  Read More

Gus Rivera
Gus Rivera
U.S. Transaction Tax Manager

He manages the sales tax and federal withholding tax compliance for the company. He has been at Intel for 11 years, and...  |  Read More

Dan Davis
Dan Davis

Associated Sales Tax Consultants

He has worked in the tax field for 35 years, starting as a California sales tax auditor, then as managing partner of...  |  Read More

Dr. Will Yancey
Dr. Will Yancey

He is one of the nation's leading consultants on sampling and other preparatory aspects of sales and use tax audits. He...  |  Read More

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