Accountability Manipulation
The accountability treatment, included with the educational letter, required the business to
remit a separate affidavit (Certification of No Use Tax Due, Form Rev 32 2507) attesting that the
responsible person had reviewed all taxable purchases for tbe time period in question and determined
that all use tax due had been paid. The person certifying that the examination occurred was
requested to provide his/her title (position) as well as to print, sign, and date the form. The request
for the business name and its tax registration number appeared at the top of tbe affidavit and
infonnation on where to mail the form and obtain tax assistance was provided at the bottom. The
educational letter included a paragraph providing directions for filling out and filing tbe form.
The DOR's address was also provided. If the review of purchases uncovered unpaid use taxes for
previous acquisitions, the DOR instructed construction companies to include the extra use tax on
their regular excise tax return for the current period. Firms paying extra use tax did not file the
separate affidavit. A certification of the B&O tax accuracy was not requested, given that the DOR
compliance focus was on use tax.