AGENCY: Utah State Tax Commission. Administration Division

SERIES: 9674
TITLE: Religious and charitable organizations sales tax exemptions
DATES: 1950-
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These are records of religious and charitable organizations who apply for sales and use tax exemption permits. They contain correspondence, applications, rulings, supporting research, and permits. The information includes type of organization; the organization's name, address; name, address, and social security number of person applying for permit; reason for exemption, and investigation notes.

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: 08/1996

FORMAT MANAGEMENT

Paper: For records beginning in 1950 through 1991. Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

Paper: For records beginning in 1994 and continuing to the present. Retain in Office for 1 year after being microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 15 years and then destroy.

Microfilm duplicate: Retain in Office for 15 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on UCA 59-1-403(4) (1991), which requires a three year audit after the organization closes or permit is revoked.

PRIMARY DESIGNATION

Exempt. R861-1-12A_(11)_(1991)

SECONDARY DESIGNATION

Public. Organization name, account number, and the fact they have an exemption.

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