1. 730 -- California

No surprise here and probably none of our clients are suprised either. CA is very active with our clients. But usually CA, by any measure you come up with, is pretty much double the size of any other state.

2. 468 -- Texas

Texas came in 2nd, in terms of numbers of auditors out there, and it barely beat out number 3. Texas has had larger numbers of auditors in the past -- as many as 600. Diferent Comptrollers have come in and cut numbers to save costs.

3. 467 -- New York

New York is traditionally viewed as one of the more difficult states to deal with and when you see how many auditors they have, you're probably not surprised.

4. 390 -- Florida

States like FL and TX with no personal income tax, rely very heavily on the sales tax.

5.  279 -- Illinois

I bet if I had just asked you name the 5 "Big" states for sales tax audits these would have been the first 5 you would have named. Here is the rest of the top ten.

6.   218 -- WA

7.   236 -- MN

8.   200 -- MI

9.   178 -- TN

10. 175 -- NC

Besides the sttes with no statewide sales tax such as AL, DE, MT, NH and OR the following states have less than 20 sales tax auditors.

North Dakota and Wyoming