AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17068
TITLE: Out of state brewers' shipments to distributors within the state of Utah tax files
DATES: 1978-
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These are information returns submitted by out of state brewers, wholesalers, and distributors of beer shipments into Utah. This is required by UCA 59-15-105, 1989, to be used as a compliance tool to ensure that all due taxes are reported and paid. This includes Record of sales by out of state manufacturers or wholesalers holding a certificate of approval issued by the Utah Liquor control commission authorizing the sale of malt liquors to licensees within the state of Utah, and shipments of beer, alcohol, alcoholic liquors transported in and into the state of Utah. Information includes the report period, taxpayer's name, social security number, address, amount of beer sold or shipped, invoice number, date of shipment and the distributor's name and address, kind of container used, weight of the shipment in pounds and the destination.

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

RETENTION

Retain for 3 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 3 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal

This record is an audit and compliance tool and should be kept for the full audit period of three years.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(2)_(2008)