Notice library

State tax audits and protests

69 notice types from this area, each with its deadline, response options, and sources.

• Alabama Tax Tribunal Sales Tax Audit Protest

  Alabama imposes its 4% state sales and use tax on virtually all tangible personal property sales, including food for home consumption, unlike most US states that exempt grocery food. This...

• Arizona Transaction Privilege Tax (TPT) Audit Proposed Assessment Protest

  Arizona's Transaction Privilege Tax (TPT) is structurally unique: unlike most states' sales tax (which is a tax imposed on the buyer and collected by the seller as an agent), AZ TPT is a...

• Arkansas DFA Income Tax Audit Protest

  The Arkansas DFA Office of Hearings and Appeals (OHA) receives written protests filed within 60 days of a Notice of Proposed Assessment. The OHA serves as an 'impartial decision maker...

• Arkansas Department of Finance and Administration Sales Tax Audit Protest

  Arkansas's manufacturing exemption (Ark. Code Ann. § 26-52-402) exempts from sales and use tax 'machinery and equipment used directly in producing, manufacturing, fabricating, assembling,...

• California CDTFA Sales Tax Audit Notice of Determination Protest

  California CDTFA sales tax audits follow a four-stage process: (1) Initial contact via audit appointment letter and IDR; (2) Records examination, the auditor reviews sales records, purchase...

• California EDD Payroll Tax Audit Response

  California EDD conducts employment tax audits specifically targeting worker classification under California's ABC test (Labor Code §2775, effective January 1, 2020 via AB 5). Under the ABC...

• California FTB Notice of Proposed Assessment (NOPA) Protest

  The California Franchise Tax Board (FTB) issues Notices of Proposed Assessment (NOPA) to California individual taxpayers, S-corporations, partnerships, and LLCs when FTB determines...

• Colorado Department of Revenue Sales Tax Audit Protest

  The Colorado Department of Revenue's formal audit protest process requires a written protest filed within 30 days of the formal assessment. The protest is submitted to the Tax Conferee...

• Connecticut DRS Sales Tax Audit Protest

  Connecticut's clothing exemption (Conn. Gen. Stat. § 12-412(45)) exempts from sales tax any clothing item sold for less than $50 per item. This is a per-item (not per-transaction)...

• Delaware Tax Appeal Board Income Tax Protest

  Delaware's income tax audit appeal process: (1) Protest to Director of Revenue, when DDR issues an assessment, the taxpayer may file a written protest to the Director of Revenue. The...

• Florida DOR Sales Tax Audit Notice of Proposed Assessment Protest

  The Florida Department of Revenue (DOR) conducts sales and use tax audits of Florida retailers, restaurants, service businesses, and online sellers. The audit process: (1) DOR selects a...

• Florida Department of Revenue Reemployment Tax Audit Protest

  The Florida Department of Revenue (DOR) administers Florida's Reemployment Tax (formerly 'Unemployment Tax'), the employer-paid payroll tax that funds unemployment insurance benefits under...

• Georgia DOR Income Tax Audit Protest

  The Georgia Department of Revenue administers Georgia income tax under O.C.G.A. Title 48. When an audit results in proposed additional tax, the DOR issues a Notice of Proposed Assessment...

• Georgia Department of Revenue Sales Tax Audit Protest

  The Georgia Department of Revenue issues a Notice of Proposed Assessment (NPA) at the conclusion of a Sales and Use Tax audit. The taxpayer has 45 days from the issuance date on the NPA to...

• Hawaii General Excise Tax (GET) Audit Protest

  Hawaii's General Excise Tax (GET), administered under HRS Chapter 237, is a privilege tax imposed on the gross income of businesses operating in Hawaii. Unlike most state sales taxes (which...

• Idaho BTA Income Tax Audit Protest

  Idaho's income tax audit protest process has two stages: (1) STC Appeals Unit protest, within 63 days of the Notice of Deficiency Determination (NODD), file a written protest to the STC...

• Illinois DOR Income Tax Audit Protest

  The Illinois Department of Revenue conducts income tax audits of individuals, corporations, and pass-through entities. When IDOR issues a notice with protest rights following an audit, the...

• Illinois IDOR Sales Tax Audit Fast Track Resolution & Protest

  The Illinois Department of Revenue (IDOR) conducts retailers' occupation tax (ROT, equivalent to sales tax) audits using statistical sampling. Illinois has the unusual feature of TWO...

• Indiana DOR Income Tax Audit Protest

  Indiana's income tax audit protest process: (1) When IDOR issues a Proposed Assessment following an audit, the taxpayer has 60 days to file a written protest to IDOR's Legal Division. The...

• Indiana Department of Revenue Sales Tax Audit Protest

  Indiana's manufacturing exemption under IC 6-2.5-5-3(b) is called the 'double direct' test, the exemption applies to equipment that is (1) directly used in production AND (2) directly...

• Iowa DOR Income Tax Audit Protest

  Iowa's income tax audit appeal process has two stages: (1) Informal appeal to IDR's Appeals Section, the taxpayer files a written protest and the Appeals Section reviews; this may include...

• Kansas Department of Revenue Sales Tax Audit Protest

  Kansas eliminated its state sales tax on food in phases, reaching 0% on January 1, 2025. The 2022 HB 2036 reduced the Kansas state food tax rate from 6.5% to 4.0% (January 1, 2023), then to...

• Kentucky Department of Revenue Income Tax Protest

  Kentucky imposes individual income tax at a flat rate of 4.0% for 2025 (reduced to 3.5% for 2026 under HB 1 passed in the 2024 General Assembly, effective for tax year 2026) and corporate...

• Kentucky Department of Revenue Sales Tax Audit Protest

  Kentucky's manufacturing exemption (KRS 139.470(7)) exempts from sales and use tax machinery and equipment used 'directly and primarily in manufacturing' tangible personal property for...

• Louisiana Board of Tax Appeals Sales Tax Audit Protest

  Louisiana's food exemption is uniquely complex: La. R.S. 47:305(D) exempts 'food for home consumption' from the state 4.45% sales tax rate, but 'food for immediate consumption' (restaurant...

• Maine BTA Income Tax Audit Protest

  The Maine Board of Tax Appeals is an independent board within the Department of Administrative and Financial Services, established to provide taxpayers with a fair system of resolving...

• Maryland Comptroller Income Tax Audit Protest

  The Comptroller of Maryland administers the state income tax under the Maryland Tax-General Article. When an audit results in additional tax due, the Comptroller issues a Notice of...

• Maryland Comptroller Sales Tax Audit Protest

  When the Maryland Comptroller completes a sales and use tax audit, the taxpayer receives a Notice of Final Determination and Order. The taxpayer has 30 days to file an appeal online via the...

• Massachusetts DOR Income Tax Audit Protest

  The Massachusetts Department of Revenue conducts income tax audits under M.G.L. c. 62C. When an audit results in additional tax due, DOR issues a Notice of Assessment. The taxpayer may file...

• Massachusetts Department of Revenue Sales Tax Audit Abatement

  The Massachusetts Department of Revenue administers the Massachusetts Sales and Use Tax under MGL c. 64H (sales tax) and MGL c. 64I (use tax). Massachusetts has a 6.25% state sales tax rate...

• Michigan Department of Treasury Sales and Use Tax Audit Protest

  The Michigan Department of Treasury issues a Final Bill for Taxes Due (Intent to Assess) when a sales/use tax audit concludes. The taxpayer has two appeal tracks: (1) Informal Conference:...

• Michigan Tax Tribunal Income Tax Appeal

  The Michigan Department of Treasury administers the Michigan Income Tax Act (MCL 206.1 et seq.). When a Treasury audit results in additional income tax, the Treasury issues a Notice of...

• Minnesota DOR Income Tax Audit Protest

  The Minnesota Department of Revenue administers the Minnesota income tax (Minn. Stat. Chapter 290). Minnesota's graduated income tax rates for 2023: 5.35% (up to $30,070 single), 6.80%...

• Minnesota Department of Revenue Sales Tax Audit Protest

  The Minnesota Department of Revenue audits businesses for sales and use tax compliance. When the auditor issues a Notice of Change (NOC) with proposed adjustments, the taxpayer has two...

• Mississippi DOR Income Tax Audit Protest

  Mississippi's income tax audit appeal process has two stages: (1) Board of Review appeal, within 60 days of MDOR's audit assessment, the taxpayer files an appeal to MDOR's Board of Review....

• Missouri Department of Revenue Sales Tax Audit Protest

  When a Missouri Department of Revenue sales and use tax audit concludes, the taxpayer receives a Letter of Findings proposing adjustments. The taxpayer has approximately 30 days to respond...

• Montana MTAB Income Tax Audit Protest

  Montana's income tax audit appeal process has two stages: (1) Office of Dispute Resolution (ODR), an internal MTDOR review step; the ODR issues a 'Final Agency Decision' that affirms or...

• NSW Payroll Tax Audit Objection

  A NSW payroll tax objection must be lodged in writing within 60 days of the assessment or decision, and the objecting employer bears the onus of proving the assessment incorrect on the...

• Nevada Department of Taxation Sales Tax Audit Protest

  Nevada imposes sales and use tax under NRS Chapter 372. The combined state + county rate varies by county: Clark County (Las Vegas) 8.375%; Washoe County (Reno) 8.265%; other counties range...

• New Jersey Division of Taxation Income Tax Audit Protest

  The New Jersey Division of Taxation administers the Gross Income Tax (GIT) under N.J.S.A. 54A:1-1 et seq. When an audit results in additional tax due, the Division issues a Notice of...

• New Jersey Division of Taxation Sales Tax Audit Mediation & Protest

  The New Jersey Division of Taxation launched a Mediation Pilot Program effective October 1, 2025, specifically covering Sales and Use Tax (SUT) controversies of $5,000 or more. The program...

• New Mexico Gross Receipts Tax (GRT) Audit Protest

  New Mexico's Gross Receipts Tax (NMSA §§ 7-9-1 through 7-9-116) differs fundamentally from most states' sales taxes: it taxes the SELLER on ALL gross receipts from business activities in...

• New Mexico TRD / AHO Income Tax Audit Protest

  The New Mexico Administrative Hearings Office (AHO) is a separate agency from the New Mexico Taxation and Revenue Department (TRD), established to adjudicate tax protest hearings...

• New York DTF Income Tax Audit Protest

  New York State conducts approximately 100,000+ income tax audits per year (NY DTF Annual Report data). The most common audit types: (1) Residency/domicile audits, NY applies the 'statutory...

• New York DTF Sales Tax Audit BCMS Conciliation Response

  New York State has a 4% state sales tax, and New York City adds an additional 4.5% local sales tax (combined 8.875% for purchases within NYC, among the highest combined rates in the nation...

• North Carolina DOR Income Tax Audit Protest

  The North Carolina Department of Revenue (NCDOR) administers the individual and corporate income tax under N.C.G.S. Chapter 105. When an audit results in additional tax due, NCDOR issues a...

• North Carolina Department of Revenue Sales Tax Audit Protest

  When the North Carolina Department of Revenue concludes a sales and use tax audit and issues a Proposed Assessment, the taxpayer has 45 days from the mailing date of the Proposed Assessment...

• Ohio Board of Tax Appeals Income Tax and CAT Appeal

  The Ohio Board of Tax Appeals (BTA) is a quasi-judicial state agency created by the Ohio legislature to hear disputes between taxpayers and Ohio's taxing authorities. The BTA describes...

• Ohio Department of Taxation Sales Tax Audit Petition for Reassessment

  The Ohio Department of Taxation administers the Ohio Sales and Use Tax under ORC Chapter 5739 (Sales Tax) and Chapter 5741 (Use Tax). When a field audit concludes, ODT issues a Notice of...

• Oregon DOR Income Tax Audit Protest

  The Oregon Department of Revenue administers Oregon personal income tax under ORS Chapter 316. When an audit results in additional tax due, ODOR issues a Notice of Deficiency. The taxpayer...

• Pennsylvania DOR Income Tax Audit Protest

  Pennsylvania taxes income in 8 separate 'classes' (72 P.S. § 7303) rather than a single AGI, a structure unique among US states. Each class has distinct inclusion, exclusion, and deduction...

• Pennsylvania DOR Sales Tax Audit Protest

  Pennsylvania has among the broadest sales tax exemption structures of any major US state. Under 72 P.S. § 7204(29), 'wearing apparel' (clothing) is EXEMPT from Pennsylvania sales tax, this...

• Queensland Payroll Tax Audit Objection

  Queensland's payroll tax is administered by the Queensland Revenue Office (QRO) under the Payroll Tax Act 1971 (Qld). QRO conducts compliance activities and issues assessments when audits...

• RevenueSA Payroll Tax Audit Objection

  RevenueSA administers payroll tax under the Payroll Tax Act 2009 (SA). The payroll tax threshold for South Australia in 2024-25 is $600,000 per year. If a business exceeds the threshold and...

• RevenueWA Payroll Tax Audit Objection

  RevenueWA administers payroll tax in Western Australia under the Pay-roll Tax Assessment Act 2002 (WA). The WA payroll tax threshold is AU$1,000,000 per year in wages, one of the highest in...

• South Carolina Department of Revenue Income Tax Audit Protest

  South Carolina imposes individual income tax at a flat rate of 6.5% (effective 2024, reduced from the previous graduated rate structure under Act 532 of 2022) and corporate income tax at...

• South Carolina Department of Revenue Sales Tax Audit Protest

  South Carolina's manufacturing exemption (S.C. Code Ann. § 12-36-2120(17)) exempts from sales and use tax all machinery and equipment used 'predominantly' (i.e., more than 50% of the time)...

• State Revenue Office Victoria Payroll Tax Audit Objection

  The State Revenue Office Victoria administers payroll tax under the Payroll Tax Act 2007 (VIC). SRO VIC's 2025-26 compliance focus explicitly includes undisclosed wages with emphasis on...

• State Unclaimed Property Audit Defense

  States are increasingly hiring contract audit firms to target smaller businesses for unclaimed property compliance. The most common outside auditors hired by states include Kelmar...

• TTB Alcohol/Tobacco Excise Tax Examination Response

  TTB (Alcohol and Tobacco Tax and Trade Bureau) enforces 27 CFR Parts 25 (beer), 24 (wine), and 19 (distilled spirits plants), among others. TTB trade practice audits and excise tax...

• Tennessee Department of Revenue Sales Tax Audit Protest

  The Tennessee Department of Revenue (TDOR) issues a Notice of Proposed Assessment when an audit concludes that additional sales and use tax is owed. The taxpayer has 30 days from the date...

• Texas Comptroller Franchise Tax Audit Protest

  The Texas Franchise Tax (Chapter 171, Texas Tax Code) is an annual business privilege tax assessed on each taxable entity (corporation, LLC, partnership, etc.) chartered or doing business...

• Texas Comptroller Sales Tax Audit Redetermination Protest

  The Texas Comptroller of Public Accounts conducts sales and use tax audits of Texas businesses, using the same statistical sampling methodology as other state tax authorities: auditors...

• Utah State Tax Commission Income Tax Audit Protest

  Utah imposes individual and corporate income tax at a flat rate of 4.65% under UCA §§ 59-10-104 and 59-7-201. The Utah State Tax Commission audits income tax returns; when the Commission...

• Washington State DOR B&O / Sales Tax Audit Assessment Appeal

  Washington State's Business & Occupation (B&O) tax is a gross receipts tax applied to all Washington businesses regardless of profitability, making it structurally different from income...

• Washington State ESD Employer Audit IC Misclassification Protest

  Washington State applies the RCW 50.04.140 test for unemployment insurance worker classification: a person is presumed to be an employee unless the employer can demonstrate (A) the person...

• West Virginia OTA Income Tax Audit Protest

  West Virginia's Office of Tax Appeals (OTA) was established in 2003 as a quasi-judicial tribunal independent of the State Tax Commissioner. OTA has 'exclusive and original jurisdiction to...

• Wisconsin DOR Income Tax Audit Protest Navigator (WI Tax Appeals Commission)

  The Wisconsin Department of Revenue (WI DOR) issues a Notice of Determination after completing an income tax audit or reviewing a return. The taxpayer has 60 days from the date of the...

• Wisconsin Department of Revenue Sales Tax Audit Petition

  The Wisconsin Tax Appeals Commission (TAC) is an independent state agency created by the Wisconsin State Legislature under Wis. Stat. § 73.01 to hear and determine disputes between...

All agencies