Manuals - Sales & Use Tax and Special Taxes

2012 note:  SBE collections is very aggressive, arbitrary, capricious, unaccountable, out of control, and on a seek and destroy mission. Some employees of the SBE even invent their own "law" in direct conflict with California Law and the SBE publications. But don't worry, eventually we will all be speaking foreign languages and be as corrupt as Mexico and other Third World countries. 

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Audit Manual

• Chapter 1, General Information
• Chapter 2, Preparation of Field Audit Reports
• Chapter 3, Audit Working Papers
• Chapter 4, General Audit Procedure –  Pending Revision to Chapter 4
• Chapter 5, Penalties
• Chapter 6, Vehicle, Vessel, and Aircraft Dealers
• Chapter 7, Reaudit Reports and Revised Audit Reports
• Chapter 8, Bars and Restaurants –  Pending Revision to Chapter 8
• Chapter 9, Grocers
• Chapter 10, Occasional Sales - Sales of a Business
• Chapter 11, Advertising Agencies, Graphic Artists, Printers, and Related Enterprises
• Chapter 12, Construction Contractors
• Chapter 13, Statistical Sampling
• Pending Chapter 14, Appeals Procedures

Compliance Policy and Procedures Manual

• Chapter 1, General    Pending Revision to Chapter 1
• Chapter 2, Registration
• Chapter 3, Account Maintenance
• Chapter 4, Security
• Chapter 5, Returns
• Chapter 6, Close-outs and Clearances
• Chapter 7, Collections
• Chapter 8, Consumer Use Tax
• Chapter 9, Miscellaneous

prior links below.

Audit Manual

• Chapter 1, General Information
• Chapter 2, Preparation of Field Audit Reports
• Chapter 3, Audit Working Papers
• Chapter 4, General Audit Procedure
• Chapter 5, Penalties
• Chapter 6, Vehicle, Vessel, and Aircraft Dealers 
• Chapter 7, Reaudit Reports and Revised Audit Reports
• Chapter 8, Bars and Restaurants
• Chapter 9, Grocers
• Chapter 10, Occasional Sales - Sales of a Business
• Chapter 11, Advertising Agencies, Graphic Artists, Printers, and Related Enterprises
• Chapter 12, Construction Contractors
• Chapter 13, Statistical Sampling

Compliance Policy and Procedures Manual

• Chapter 1, General
• Chapter 2, Registration
• Chapter 3, Account Maintenance
• Chapter 4, Security
• Chapter 5, Returns
• Chapter 6, Close-outs and Clearances
• Chapter 7, Collections     (copy at TaxSOS.com) (8/2008)
• Chapter 8, Consumer Use Tax
• Chapter 9, Miscellaneous

  Link to the proposed draft that outlines procedures approved by management and currently required of staff. Proposed changes to the Board’s Audit Manual (AM) and Compliance Policy and Procedures Manual (CPPM) are posted for public comment. To learn how to submit comments, refer to the listed chapter.