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)