AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17063
TITLE: Special sales tax returns
DATES: 1969-2019.
ARRANGEMENT: Alphabetical by name

DESCRIPTION: These are sales tax returns for vendors selling goods on a one-time basis at special events, such as fairs. They are used to ensure that taxes are collected at special events. This record includes Special sales tax returns, Special event summary, Temporary sales tax license/Special return, and correspondence. Information includes the name of the event, location of the event, name of the sponsor, taxpayer's name and address, name by which the taxpayer is doing business, amount of taxable sales, amount of tax due and signature of the taxpayer.

This paper record series is filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative

UCA 59-13-305, 1989, sets a retention for the statute of limitations for pursuing action for a fraudulent return. However, other business tax returns set a limit of six years. UCA 59-13-206, 1989, places distributors under six years limitation and penalties of UCA 59-1-401, 1989.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(1991)

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