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MTC multistate tax Commission
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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.
  • The Commission
    • About Us
    • Email Updates
    • MTC History
    • Member States
    • Multistate Tax Compact
    • Programs & Committees
    • Bylaws
    • Officers & Executive Committee Members
    • Executive Committee Archive
    • Litigation Committee Archive
    • Annual Reports
    • Policy Statements & Resolutions
    • Public Participation Policy
    • News
    • Paull Mines Award
    • Wade Anderson Memorial Award
    • Annual Business Meeting Archive
  • Uniformity
    • About Uniformity
    • Uniformity Charter
    • Uniformity Process
    • Adopted Uniformity Recommendations
    • Uniformity Meeting Archives
    • Standing Subcommittee
    • Current & Recent Uniformity Projects
    • Article IV
    • Amicus Briefs
  • Nexus
    • Multistate Voluntary Disclosure Program
    • Multistate Voluntary Disclosure Application
    • Member States
    • Nexus Committee
    • State Tax Amnesties
    • State Tax Amnesties Archive
  • Audit
    • Audit Member States
    • Taxpayer-Initiated Joint Audits
    • Audit Committee
    • Audit Committee Archive
    • Audit Training Programs
    • Resource Documents
    • Audit Program Links
  • Events & Training
    • Past MTC Meetings
    • Upcoming Training Events
    • Faculty Biographies
    • Training Program Fees
    • Frequently Asked Questions
    • Training Program
  • Resources
    • Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
    • Policy Research
    • Amicus Briefs
    • Legislation
    • Alternative Dispute Resolution
    • Tax Stratification and Estimation Program (TSEP)
    • Employment Opportunities
    • Legal Internship Program
    • State Sales & Use Tax Registration Forms
    • Research, Presentations, & Publications
    • Career Information Websites
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
About MTC
  • About Us
  • Contact Us
  • Terms of Use
  • Resources
  • Privacy and Refund Policy
Committees
  • Executive Committee
  • Audit Committee
  • Litigation Committee
  • Nexus Committee
  • State Intercompany Transaction Advisory Service Committee
  • Strategic Planning Committee
  • Uniformity Committee
The Commission
  • Member States
  • Multistate Tax Compact
  • Bylaws
  • MTC Officers & Members
  • Annual Reports

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