Services Sales Tax Audit Representation.
Sales Tax Audits are a major revenue source for every state. Even smaller organizations are now being subject to sales tax audits. There are a number of compelling reasons for using TMA’s Audit Assistance:

AUDITORS ARE AGGRESSIVE
Most state auditors use a narrow set of rules and they fail to tell you of common exemptions. You may need a seasoned expert to review and substantially reduce the assessment before it is finalized.

TIME FACTOR FOR TAXPAYERS
The auditor has a major advantage over most taxpayers simply because they have more time to spend than you do. It takes substantial effort for you to review each item and become an expert on the rules. Your time is better spent elsewhere. We can minimize or eliminate your time commitment to any audit.

TEST PERIODS AND EXTRAPOLATION
With large numbers of transactions, it makes sense to agree to sample periods. The problem: there are unfavorable ways to apply the test to the entire population. We will propose methods that are fair to you. Another problem is the aggressive position of auditors even on small items. These add up to thousands of dollars in assessments. We work to reduce the test results to the absolute minimum because the error rate will be applied to the entire audit period.

IDENTIFY SALES TAX REFUNDS – MAJOR REDUCTION OF ASSESSMENT
One of our most successful reduction techniques is to identify refunds to offset any assessment. In many cases, we obtain a net refund for the taxpayer. Auditors do not review for refunds. But they must consider any refunds we find. We will prepare the necessary documents and obtain auditor’s approval.

MOST AUDIT ASSESSMENTS SHOULD BE APPEALED
The appropriate strategy is to reduce the assessment as much as possible at the field audit level. It is your right to appeal any audit. We strongly recommend all assessments be reviewed for possible appeal.

PROCESS IMPROVEMENT – REDUCE FUTURE ASSESSMENTS
We realize that some changes need to be made to address the errors identified by the audit. We can you address those errors. We can hold a sales tax seminar for your managers and accountants. We give them summaries of critical tax rules. We give your staff on-the-job training in sales tax matters. We provide on-going, on-demand technical assistance.

IF YOU HAVE AN AUDIT IN PROGRESS OR COMPLETED WITHIN 2 YEARS - CONTACT TMA

In all cases, there is no fee to review any assessment or to meet with you before or during the audit. In many cases, we can structure our fees to be based on the savings realized.