Category
Accounting/Financial Records
Policy Number
ACCT-001-03
Last Updated
These files document the calculation and monthly remission of sales tax to the State Department of Revenue by the University. They consist of, but are not limited to: 1) Sales Tax Reports (data processing printouts) showing account number, net receipts, and portion of account revenue which is subject to sales tax, if any (officially retained by System Accounting in hard copy and on microfilm), 2) Worksheets, and 3) Department of Revenue Sales Tax Return Forms, indicating gross receipts for month, amount of revenue subject to tax, amount of tax, and amount remitted.
Series Cutoff: Date of Submission
Disposition Action: Securely Destroy or Delete
Notes and Citations:
Retention period established per Missouri State Statute 144.320.