Arnmart Wholesale Beer Distributors, Inc. v. State Tax Commission

The Audit Division of the Department of Taxation and Finance conducted an audit of petitioner, a wholesale beer distributor, in connection with its liability for payment of sales and use taxes for the period of March 1, 1979 to August 31, 1982. Because petitioner is restricted by the terms of its *901license to wholesale beer sales, not subject to sales or use taxation, the audit was limited to an examination of petitioner’s purchase and expense accounts. Further, because of petitioner’s conceded failure to produce purchase invoices for the entire audit period, a test period audit was performed…