AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17041
TITLE: Sales and use tax returns
DATES: 1977-2019.
ARRANGEMENT: Chronological
DESCRIPTION: These are returns for sales and use tax filed as required by UCA 59-12-107, 1989. This return is used to collect tax on real and tangible personal property. This record includes batch header card, sales tax adjustment form, sales and use tax return, sales and use tax return single place of business only, allocation of local sales and use tax-two or more places of business in Utah, determination of use tax on sales subject to use tax. Information includes the taxpayer's name, address, account number, period of the return, due date for filing a payment, amount of total sales and exempt sales and also taxable sales, total tax due, location of each place of business, name of the owner of the business, batch number, document count, routing of the batch, type of transaction, amount of increase or decrease of assessment and remittance, and the amount of payment made. Also includes prepayment documents.
This paper record series is filmed in random order as part of record series 17051, Business tax microfilm.
RETENTION
Retain for 15 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.
APPRAISAL
Administrative Fiscal Legal
The Tax Commission has requested a retention of 15 years to allow for compliance patterns to be established, and ensures that records of uncollectible accounts are maintained in this period of time.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403(1)_(1991)