Sampling in Sales and Use Tax Audits

Bibliography of Review Articles and Books


Will Yancey, PhD, CPA
Email: wyancey@aclrsbs.com
Office phone 734.744.4400

Maintained by ACLR. Please e-mail your suggestions for additions and changes to wyancey@aclrsbs.com

Dr. Yancey is the author of Statistical Sampling in Sales and Use Tax Audits, (CCH, 2002),  http://onlinestore.cch.com/default.asp?ProductID=1898


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This bibliography lists review articles and books that discuss the application of sampling in sales and use tax audits.  Some articles discuss exemption certificates, audit methods, mark-up methods, records availability, and other issues related to sampling in sales and use tax audits. Citations to state tax law, cases, and administrative guidance related to audit sampling are at willyancey.com/sampling.htm

References on this web site will be updated occasionally. 

Disclaimer: Inclusion in this list does not imply the reference is or was a reliable authority or relevant to any particular set of facts.  Omission from this list does not imply the item was not reliable.


Sales and Use Tax Audit - Articles and Books

See willyancey.com/sampling.htm for state-specific citations.

Sampling in Other Areas