Laserfiche WebLink
MINNESOTA• REVENUE <br />or the item is not taxable will be needed to delete any of these items. This schedule <br />will not be projected. <br />7. Schedule G -Tax Collected vs Remitted. After reviewing your revenue reports and <br />general ledger detail for the audit period I found discrepancies in collected sales tax <br />versus remitted sales tax. Refer to exhibit A for more detail. Documentation will be <br />needed to delete any of these items. This schedule will not be projected. <br />8. Exhibit A. This exhibit lists the periods that I feel show a material difference in sales <br />tax collected versus what was remitted. The amounts under "Sales Information from <br />Revenue Reports" aze the amounts listed on schedule G. Some months show <br />underreporting and some show over reporting. However, the net comes out to show <br />underreporting. The dollar amounts under the "Collected" column came from your <br />revenue reports and represent sales tax collected. I simply compared those amounts <br />with what you actually paid to discover the underreporting. The next columns are <br />your general ledger detail for the sales tax account. I could reference almost every <br />payment and the amount collected from the revenue reports. Review the "Details" <br />column for some questions I have pertaining to Misc invoices, Correcting Accounts, <br />double payments, Service Chazges, billings, ADJUST Accounts, tax on materials, and <br />Adj Accruals. <br />9. Explanation of Reason Codes. Each item listed on the schedules has a <br />corresponding reason code as to why the item is taxable. Use this sheet as a reference <br />as to why the items are taxable. <br />10. Rule 8130.1100 -Utilities and residential heating fuels. This sheet explains the <br />rules pertaining to utilities. It specifically references the taxability of connection and <br />access fees in regards to electric and water usage. Use this sheet as a reference in the <br />future. <br />11. Computation of Tag, Penalty, and Interest. This is the current iiability due based <br />on the current documentation. <br />If you feel anything should not be taxed and projected please provide me with supporting <br />documentation. Gather the supporting documentation and we can meet again for me to <br />review the documentation. Please review the enclosed documents and call me with any <br />questions. <br />Sincerely, <br /> <br />Lee Meinerz <br />Sales Tax Specialist <br />Minnesota Department of Revenue <br />3300 County Road 10, Suite 406 <br />Brooklyn Center, MN 55429-3072 <br />Telephone: (763) 569-1815 <br />Fax: (763) 569-1851 <br />3300 County Road ]0, Suite 406 Minnesota Relav (7T1') 711 <br />