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An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
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Resource Documents
Joint Audit Manuals
These manuals cover the procedures used by the Joint Audit Program from the time a taxpayer has been selected for audit by the states in the program to transmission of a completed audit back to states participating in that audit.
MTC Income & Franchise Tax Audit Manual
, updated November 2020
MTC Sales & Use Tax Audit Manual
, updated July 2021
Sales Tax Documents
MTC Sampling Policy and Guideline Manual
- July 2008
Computer Assisted Audit Description for Taxpayer
Statistical Sampling Procedures Document for Taxpayer
Computer Assisted Audit and Sampling Documents
Alan H. Kvanli, PhD
Is Your Agency Too Conservative?
The Bootstrap: What the Government Auditor Should Know
California State Board of Equalization
Audit Manual, Chapter 13, Statistical Sampling
Florida
Non-Statistical Sampling
Auditing in an Electronic Environment and Stratified Statistical Sampling
Illinois Department of Revenue
Electronic Records and Computer-Assisted Auditing
Louisiana Department of Revenue
Non-Statistical Sampling Guidelines
Massachusetts
A Guide to Computer Assisted Audit Techniques
Michigan
Audit Sampling Manual
New Mexico
General Audit Manual
Audit Sampling Manual
New York Department of Taxation & Finance
Computer-Assisted Audits, Guidelines and Procedures for Sales Tax Audits
Pennsylvania Bureau of Audits
Computer Assisted Auditing
Tennessee
Statistical Sampling for Sales and Use Tax Audits
Texas Comptroller of Public Accounts-Audit Division
Sampling Manual
Washington
Computer Assisted Audit Program
Audit Process
Wisconsin Department of Revenue
Non-Statistical Sampling Manual Pub 515
Statistical Sampling Manual Pub 516
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