Documents required to be provided by a taxpayer selected for an audit are normally based on the type(s) and scope of the audit to be performed. However, the following are some of the general documents that a taxpayer may be expected to provide:

• All purchases and invoices for the applicable audit period(s);
• All purchase invoices for capital assets for the applicable audit period(s);
• General ledgers for sales and purchases for the entire audit period(s);
• A copy of filed Personal Property tax return;
• Copies of sales report/sales journal and/or worksheets used to compute the sales and use for the period under audit; 
• Copies of exemption certificates, etc.;
• Copies of canceled checks; 
• Copies of exemption from tax documents; and
• Evidence of the deductions claimed on their income tax schedules.