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You will then need to pursue with appeal process. If you disagree with the audit findings, you will then given your appeal rights. During the examination, if the auditor finds that your records indicate possible reporting errors, the auditor can utilize their many different audit methods such as mark-up method, sample basis audit, observation test at your business premises, and etc. In general, sales tax returns are subject to audits in three-year intervals, at the time a permit is closed out, or in connection with an audit of another permit held by the taxpayer. When the audit is complete, the auditor will arrange to hold an exit conference to discuss the audit findings.


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