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PART I – continued, ATTACH detailed answers to all questions with this form.

Page 2

QUESTIONS

INFORMATION/GUIDELINES

Describe the nature of your business

In your response, describe the following items in detail and how they pertain to your

operations.

business (if applicable):

• General nature of business / industry

• Divisions/locations

• Internal controls

• Safeguards for records

• Reliability of records

• Changes in any of the above during

• Seasonal and business cycle effects

the refund period

Explain how your records are kept.

In your response, describe in detail how your records are kept; (i.e., alphabetical,

numerical, date order, vendor, machine sensitive, microfiche/microfilm, hard copy,

electronic record). This includes any software applications used in the production or

storage of your records, (e.g., Quickbooks, Peachtree). Also provide a chart of

accounts from the refund period, including a numbered chart of accounts and any

other necessary descriptions. If the chart of accounts changed during the refund

period, provide copies of all charts of accounts from the refund period. Be sure to

include any changes in accounting or recordkeeping procedures or personnel during

the refund period.

Identify the following for the

(1) Identify the types of transactions in the population to be sampled. The population

population to be sampled.

to be sampled is all accounts, invoices, vendors, or other records (i.e., non-

taxable sales, use tax accrued in error, etc.)

(1) Types of transactions

(2) All items to be included

(2) Identify all accounts, invoices, vendors, or other records to be included in the

population to be sampled.

(3) All items to be excluded

(4) Total number of transactions (or

(3) Identify all accounts, invoices, vendors, or other items to be excluded from your

invoices)

population to be sampled. Provide an explanation for why items are excluded.

(5) Total dollar value of the

(4) Provide the total number of invoices in the population to be sampled. Population

transactions

to be sampled means the records from which the sample will be drawn.

Note:

(5) Provide the dollar value of the invoices in the population to be sampled in (4)

Fixed assets cannot be sampled.

above.

Describe how the following items will

Describe how the items identified will be handled.

be handled if found in the sample:

extra-ordinary items, corrections,

Note: The completed sample will include both underpayments and

reclassifications, tax-only items,

overpayments of tax in projecting the refund amount. Missing records

voids, duplicates, installments, and

selected in the random sample that cannot be located will be taxable.

credits.

Identify which sampling method you will be using by checking one of the boxes below:

Non-statistical Sampling

Statistical Sampling

Complete Part II ONLY

Complete Part III ONLY

PART II – Non-statistical Sampling

Complete either Part II or Part III, not both.

Identify the sample selection method you will be using.

Simple random sample

Systematic random sample

Cluster, please explain

Without stratification

With stratification

Other, please explain

Describe the advantages of the chosen method. Attach a detailed description.

Explain your sampling plan in detail noting the following items.

1. Type of sample (imaging, journals, time

4. Number of ranges

8. Method of establishing correspondence

periods, microfiche, etc.)

5. Population size

9. Method of selecting and using spares

2. Beginning number for each range

6. Sample size

10. The estimator used (difference or ratio)

3. Ending number for each range

7. Method used to determine sample size

11. Other pertinent sampling plan

information

Form Dr-370060 Instructions - Refund Sampling Methodology Application For Sales And Use Tax Page 3

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