This branch currently consists of twenty-one field audit teams strategically located throughout the State of New Jersey. Field Audit district offices are located in Trenton (Hamilton Township), Newark, Toms River, Camden and Northfield.
In-State Field Audit is responsible for the examination of taxpayer’s books and records to ensure compliance with existing laws and regulations. Audits are usually performed on site at the taxpayer's place of business or at sites provided by the taxpayer's representative. Audits are comprehensive in nature and intended to include all taxes administered by the Division of Taxation, however their primary focus is on Sales and Use Tax and Corporation Business Tax.
In addition to the audit significance given to medium and larger sized entities, the Division has recently placed a special emphasis on the audit of smaller “cash” type businesses. The initiation of the cash audit program was intended to strengthen compliance and collection efforts as well as level the playing field for compliant businesses. Since it’s inception in 1996 cash audit and compliance efforts have become an integral part of Field Audit operations.