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Utah Business and Occupations (view source)
Revision as of 17:01, 8 September 2013
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===Shipping and other transportation records=== | ===Shipping and other transportation records=== | ||
Shipping and transportation records are similar to any other category of business record, they may be difficult to find unless the business is still operating. In Utah, charges for transportation or freight billed to customers for the cost of shipping the finished product to the customer are not taxable if separately stated on the invoice. However, charges for "freight-in" are taxable. "Freight-in" is defined as shipping, freight or transportation charges billed to the seller as part of the seller's cost of tangible personal property, product transferred electronically, or services sold. These charges are part of the purchase and sales price and are taxable. See the definition of sales price in the [http://le.utah.gov/UtahCode/getCodeSection?code=59-12-102 Utah Code 59-12-102]. As a result, researching the tax records in the [http://www.archives.state.ut.us/ Utah State Archives] may have valuable information. | |||
*[http://www.archives.state.ut.us/digital/25122.htm Utah Department of Transportation Official Photographs Index, 1965-1998] | *[http://www.archives.state.ut.us/digital/25122.htm Utah Department of Transportation Official Photographs Index, 1965-1998] | ||