Sales and Use Tax Compliance Review, Recovery, and Consulting Services

The Vendor is required to provide identify and correct misallocations of agency local sales and use tax revenue; recover sales tax incorrectly allocated to other jurisdictions; provide ongoing analytical reporting, revenue forecasting, and legislative monitoring; and support agency interactions with the -state comptroller of public accounts on all matters affecting agency sales tax revenue.
- Establish recurring status meetings (no less frequent than monthly) and define logical checkpoints to review progress, findings, and recommended actions.
- Examine all Comptroller records pertaining to sales and use tax collected on behalf of agency for all open periods, including monthly distribution reports, quarterly detail reports, and any taxpayer-specific confidentiality reports
- Conduct ongoing audits to identify allocation errors, reporting errors, place-of-business sourcing errors, point-of-delivery errors, marketplace-provider errors, and out-of-state seller use tax errors that affect agency revenue.
- Identify businesses that operate within agency territory but that fail to register, fail to collect tax on taxable sales, or remit tax to an incorrect jurisdiction (“discovery” activity).
- Where appropriate, contact the management or accounting officials of identified taxpayers to validate the issue, document the error, and assist with corrective action.
- Address the full range of misallocation patterns common in Texas, including but not limited to: place-of-business mis-sourcing; fulfillment-center mis-sourcing; contractor and construction-services mis-sourcing; online and marketplace-application order sourcing; drop-shipment and direct-pay-permit issues; special-district overlap and combined-area errors; and use-tax accrual gaps.
- Assist non-compliant taxpayers, where appropriate, in the preparation and filing of amended returns and reallocation requests, in correcting registration information, and in remitting tax to the proper jurisdiction.
- Track each open recovery item from identification through resolution and report status quarterly, including the period covered, dollar amount in dispute, dollar amount recovered, and any unresolved Comptroller positions.