Handling TX sales tax audits and appeals

Efficient Strategies for Sales Tax Savingswww.salestaxtexas.com Prior to fieldwork beginning... Efficient Strategies for Sales Tax Savingswww.salestaxtexas.com Prior to fieldwork beginni

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Handling Texas Sales Tax Audits and

Appeals

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Efficient Strategies for Sales Tax Savings

www.salestaxtexas.com

Prior to fieldwork beginning

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 Federal tax returns

 Sales tax payable account detail

 Bank statements

 Depreciation schedules

 Chart of accounts

 Resale/exemption certificates

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will take place

 Taxpayer’s site

 CPA’s office

 Auditor’s office

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 Elements required for exemption certificates

 Name and address of the purchaser

 Name and address of the seller

 Date and signature of the purchaser

 A description of the item to be purchased

 The reason the purchase is exempt from tax (exemption only)

 Sales tax permit number for purchaser (resale only)

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 Prior to entrance conference

 From entrance conference through 60-day period after notification granting

Redetermination Hearing

 After 60-day period

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Exit Conferenc e

Notification

of Audit Results

Redetermination Hearing Request (SOG)

60-Day Letter 61st Day

1st Period

2nd Period

3rd Period

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During the Audit

 STAR

 Tax help

 Audit manual

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Post-fieldwork

(Reconciliation Conference)

Conference) – schedule prior to Exit

Conference

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 Request Redetermination Hearing

 Provide Statement of Grounds

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Post-fieldwork

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Questions?

Sales Tax Specialists of Texas

Stephen Hanebutt 972.422.4530

shanebutt@salestaxtexas.com

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