The Ministry – RST Branch is responsible for auditing the retail sales tax collected by licensed vendors in the hospitality industry. Vendors in the hospitality industry collect taxes based on sales of alcohol, food, admission/cover charges, cigarettes, accommodations, and other miscellaneous sales such as gifts, t-shirts, movies, etc. Typically an auditor from the RST division of the Ministry will be assigned to audit a specific hospitality vendor. The auditor will meet with the vendor and analyze the vendor’s financial statements. To assess the tax a vendor should have paid during the audit period, the mark-up on items sold must be determined so that the total projected sales can be established, and in turn, the tax collector can be determined.