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Audit Standards for Field Audits
The Michigan Administrative Code defines the auditing standards used by the Michigan Department of Treasury when conducting field audits.
Taxpayer Rights During an Audit
As employees of the Michigan Department of Treasury, we will comply with Michigan law by providing the following.
Taxpayer Rights During A Cash Basis Audit
This brochure is intended to help clarify taxpayer rights and responsibilities, and provide an overview of the cash basis audit process; it does not take the place of the law.
Cash Basis Sales Tax Audit Overview
This document contains basic information on standard audit procedures and descriptions of common audit work papers for cash basis sales tax audits.
Request for Reconsideration of a Preliminary Audit Determination (Form 5244)
This form allows a taxpayer to request reconsideration of a Preliminary Audit Determination (PAD) issued by the Michigan Department of Treasury.
Contractors Sales & Use Tax Manual
This document contains audit techniques utilized for those taxpayers that are real property taxpayers and manufacturer/contractors.
Industrial Processing Sales & Use Tax Manual
This document outlines techniques used in audits of taxpayers that are engaged in a manufacturing process.
Other Deductions Sales & Use Tax Manual
This manual contains information regarding the application and review of the most common deductions applying to taxpayers separate from the industrial processing exemption.