AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 85309
TITLE: Sales and use tax for exempt institutional clearing accounts
DATES: 1960-
ARRANGEMENT: Numerical by account number.

DESCRIPTION: This is a record of businesses that have applied for sales and use tax exemptions and permits. Includes copies of correspondence, applications, copies of permits, and copies of the rulings on whether the institution was exempt or not.

RETENTION

Retain for 12 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 03/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years after account is closed or revoked and then microfilm and destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 12 years and then destroy.

Microfilm duplicate: Retain in Office for 12 years and then destroy.

APPRAISAL

Administrative Legal

This record is govern by UCA 59-12-106 which requires exemption certificates and the review of such institutions.

PRIMARY DESIGNATION

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

SECONDARY DESIGNATION

Public. Business name, address, account number, and fact that business has exemption.

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