Texas sales-and-use-tax audit support, pre-audit review, and practical taxability answers for contractors — from someone who ran these audits for the Comptroller and spent nearly six years inside the agency. Whether you're facing an auditor or just need to know how Texas treats a job, contract, or invoice before you sign it. Fixed fees, full transparency, no surprises.
You can run profitably for years and have no idea you've been handling it wrong — until an audit notice shows up and the number has penalties and interest stacked on top. By then, the cheapest ways to fix it are already gone.
Most owners never get a straight answer before that day, because the people who understand how Texas sales tax audits are built are usually the auditors — and they work for the state. I used to be one of them.
Single-state, owner-operated. If you do most of your work in Texas and you're under audit — or you'd just like to know where you stand before you ever are — that's exactly what I do.
Examples include, but are not limited to:
Outside my lane: multi-state sellers, franchise tax, federal income tax, payroll. If that's you, I'll point you to the right person — for free.
Texas contractor audits often turn on details that are easy to miss: residential versus nonresidential work, lump-sum versus separated contracts, repair versus new construction, tax-paid purchases, resale and exemption certificates, consumable supplies, equipment rentals, subcontractor charges, and sample projection issues.
I review the records, invoices, contracts, and audit workpapers to identify where documentation, taxability treatment, or sampling assumptions may affect the audit result. The same review works before there's any audit: send me a contract or invoice you're about to sign or send, and I'll tell you in writing how Texas will treat it.
I know how these audits are built, how samples are chosen, and what an auditor looks for first — because I did it. That's the whole product, not a sales line.
Every price is on the site. No "call for a quote," no surprise hourly bills. You know what it costs before you commit.
When authorized, I handle routine communication with the auditor and keep you updated on material developments, deadlines, document requests, proposed adjustments, and anything that could affect the audit timeline or result.
I review potential underpayments, but I also look for overpayments, available credits, and refund opportunities that may offset exposure. Many firms take 30–40% of any refund. With me, that scan is built into the work.
You tell me your situation; I tell you honestly what I'd do — including whether you need to hire anyone at all.
Not under audit yet? That usually starts with a $350 Exposure Snapshot: what you'd owe if audited tomorrow, what's driving it, and what you might claim back.
Some options, including voluntary disclosure in appropriate cases, may only be available before the state contacts you. Waiting can make the choices more expensive.
First question: do you have an audit notice in hand? No notice — start with a Snapshot or Compliance Review. Notice in hand — start with Triage or Audit Response Support, and let's talk soon. And if there's no audit in the picture at all, I also answer taxability questions and review contracts and invoices before you sign or send them.
A fast written read on where you stand: your estimated exposure, the issues driving it, and a scan of anything you've overpaid and can claim back. Credits toward a full Compliance Review.
The full version: documented review of your invoicing, contracts, and records, a fix-list, a refund review, and a clear strategy — including whether voluntary disclosure fits.
A 60-minute working call and written memo on your notice and the auditor's approach, plus a checklist. Credits toward a larger engagement if you want me to take over.
I work the audit with you start to finish: records and sample review, document strategy, auditor communications, and challenge of proposed adjustments. Lite $1,500 · Standard $2,500–3,500 · Plus $4,500–6,500, scaled to the size and complexity of the audit.
Taxability & Contract/Invoice Review $500–1,500 — a written, cited answer on how Texas tax treats a specific job, contract, or invoice, before you sign or send it. No audit required. Quarterly Retainer $400/mo for ongoing advisory. Every engagement includes regular updates, clear communication about material developments, and transparent handling of auditor communications.
Note: Frontline Sales Tax Advisors provides non-legal sales tax consulting and audit-support services. I am not a licensed Texas attorney or CPA and do not provide legal advice, legal representation, litigation strategy, CPA attest services, or attorney-client privilege. If your matter requires an attorney or CPA, I'll tell you.
I'm Patrick Fulker. I spent nearly six years at the Texas Comptroller of Public Accounts — first as a sales tax field auditor, reviewing records, selecting samples, identifying taxability errors, and developing audit adjustments, and then as the agency's internal IT auditor. That experience is the entire reason this firm exists.
The contractors who get hurt in a sales tax audit usually aren't dishonest — they just never had anyone explain how Texas actually treats their work: residential versus nonresidential, lump-sum versus separated billing, what's taxable labor and what isn't. I started Frontline to do the opposite of the vague-quote, blanket-POA approach: publish my prices, put my transparency commitments in writing, and keep you in the room the whole time.
Straight about what I am and what I'm not: I'm a former Comptroller sales tax auditor — not a licensed CPA or a licensed Texas attorney. For Texas sales tax representation, Comptroller Form 01-137 authorizes an accountant, attorney, or other agent to represent you. If your situation needs a CPA or lawyer, I'll tell you and point you to one. And I won't take a case I personally worked on while at the Comptroller — I screen every new client against that line.
I do not provide federal income tax advice, franchise tax advice, payroll tax advice, CPA attest services, litigation strategy, legal advice, or legal representation. If your matter needs a CPA, bookkeeper, or Texas attorney, I'll tell you directly and help point you in the right direction.
Not necessarily. For Texas sales tax matters, Comptroller Form 01-137 authorizes an accountant, attorney, or other agent to represent you. What matters in a sales tax audit is knowing how the Comptroller builds these audits — and that's exactly what I did for a living. If your situation genuinely needs a CPA or a Texas attorney (litigation, attest work, legal advice), I'll tell you directly and point you to one.
Because the cheapest fixes only exist before the state contacts you. Options like voluntary disclosure — which can limit how far back you owe and reduce penalties in appropriate cases — generally disappear the day an audit notice arrives. A $350 Exposure Snapshot tells you what an auditor would likely find, what it would cost, and what you might be able to claim back, while every option is still open.
You tell me your situation; I tell you honestly what I'd do next — including, sometimes, that you don't need to hire anyone at all. If an engagement makes sense, I'll tell you exactly which one and what it costs. No pressure, and the prices are already published on this page.
Every price is published on this site, and you know the fee before you commit — no hourly surprises. Smaller engagements credit toward larger ones: the $350 Snapshot credits in full toward a Compliance Review, and the $250 Triage credits toward Audit Response Support.
No — and you should be skeptical of anyone who does. What I can promise: a written, documented review; honest assessment of your position even when the news is bad; copies of correspondence with the auditor; and regular status updates so you always know where things stand.
Yes, as a research and quality-control aid. I use Anthropic's Claude (and occasionally OpenAI) to cross-reference Texas tax authority and to surface issues I might miss on my own. Your data is processed under business API agreements that don't train on your data and don't retain it after each request. I personally review and stand behind every word of the work product I deliver. If you'd prefer I work entirely without AI assistance, just let me know.
Whether you've got a notice in hand or you just want to sleep better, the first conversation is free and the pricing is published. No pressure, no surprises.
Book a free 15-minute callThe first conversation is free and runs about 15 minutes. Tell me a little about your situation and I'll reply personally — usually within one business day.
Prefer email? Reach me directly at patrick@frontlinesalestax.com.