(b) The data processing accounting system must be capable of producing and transferring to the department an electronic spreadsheet of all accounts for each period under audit, including account number, account description, and year-end and pre-closing balances.
(c) All electronic sales transactions must include the following:
2.
Electronic transaction number that identifies and leads to the source document3.
Electronic transaction date4.
Electronic transaction amount5.
Information necessary to determine where sourced under s. 77.522, Stats.(d) All electronic purchase transactions must include the following:
2.
Electronic transaction number that identifies and leads to the source document3.
Electronic transaction date4.
Electronic transaction amount5.
Account number from accounting system or other information that identifies where the purchased item was stored, used or consumed
(e) Documentation used to prepare each sales and use tax return filed with the department to report sales and use tax paid must be available for review by the department, including transaction detail, reports, and work papers.
(f) All sample unit source documents must be available for review by the department.
(g) There are at least 10,000 sample units in the sample population.
(5) Maximum Sample Size. (a) Except as provided in par. (b), the maximum number of sample units selected for review for each sample population from which a statistical sample is drawn may not exceed 10 percent of the sample population or 15,000 transactions, whichever is less.
(b) Paragraph (a) does not apply if the relative precision of the sample is greater than 20 percent. In determining an acceptable sample size, the department must consult with the person.
Example: If the relative precision of a sample is 20 percent and the net error is $100,000, there is 90% confidence that the true error of the sample population is between $80,000 and $120,000.
SECTION 2. Effective date; general. This rule shall take effect upon publication in the official state newspaper as provided in s. 227.24 (1) (c), Stats.