Your company routinely pays tax to all their vendors and also attempts to accrue use tax on purchases as needed.   Your audits never seem to be large assessments...could you be overpaying?   A self- audit of your account payable records will identify potential overpayments and allow you to file refunds to recover any overpaid taxes for open periods.   The best time to perform an overpayment review is during or immediately after an audit, thus removing the threat of audit in response to a refund claim being filed by the taxpayer.