The data file contained on this CD is for use in assigning customers 
to appropriate tax jurisdictions and in distributing collected tax 
monies to those jurisdictions.

The file is provided in fixed-width text format in order to 
facilitate importation into a variety of database applications.

Following is an explanation of the database format, as provided by 
the Multistate Tax Commission, and a copy of the record layout:

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Explanation of Database Format:

The first two fields indicate the effective dates of the database.  
The third, fourth, and fifth fields in the database relate to the 
range of addresses of any street included in a specific taxing 
jurisdiction.  A user can send an inquiry to the database with a 
range of addresses rather than individual street addresses.  The 
addresses are divided into even numbers and odd numbers because 
even numbers of a street address are on the opposite side of the 
street from the odd numbers.  The boundary of a taxing jurisdiction 
can run down the middle of a street.

The sixth through thirteenth fields describe part of an address.  For 
example, the address of the Multistate Tax Commission is 444 North 
Capitol Street NW, Suite 425, Washington, DC 20001-1538.  In this 
address, "North" is field 6 (pre-directional address).  The term "NW" 
is the post directional address.  Suite 425 is a secondary address.  
The other parts of the secondary address allow for finer breakdowns 
of a high-rise building.  Again, using the address of the MTC, there 
are two towers - North and South.  In some cities, a boundary of a 
taxing jurisdiction could run down the middle of a building.  Another 
example could include a garden apartment complex with a number of 
separate buildings.  Boundaries of taxing jurisdictions could divide 
a property composed of separate buildings.  Fields 14 through 16 end 
the address and should need no explanation.

Fields 17 through 20 are the Federal Information Processing System (FIPS) 
Code descriptions of the address.  The FIPS codes are U.S. Census Bureau 
definitions of geographic places in the United States.  Each state, 
county, and subcounty unit of  government is assigned a unique 
identifying number.  Field 20 describes the type of place; e.g., city, 
town, or township.

Fields 21 and 22 describe a street address according to longitude and 
latitude for even greater certainty of location (not currently used in 
Utah's implementation).

The database format leaves space for an address to be located 
within a maximum of ten special taxing districts (only one is 
currently used in Utah's implementation).

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The data provided represent address ranges rather than 
individual, discreet street addresses.  Each record in the data
file describes the address range defined by a single zip+4 postal
route. 
  
Field 23 is currently reserved for Tax Commission internal use. 

Field 24 contains the county/city codes (without hyphen) currently 
required to specify tax jurisdictions in Utah tax filings.

Fields 25 and above are not used in the current Utah data file.

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Record Layout:

 NO.               FIELD             LENGTH              COMMENT
---- ------------------------------- ------ ----------------------------------
 1   Beginning Effective Date           8   Date in CCYYMMDD format
 2   Ending Effective Date              8   Date in CCYYMMDD format
 3   Low Address Range                 10   (If PO box, box range listed)
 4   High Address Range                10   (If PO box, box range listed)
 5   Odd/Even "Range" Indicator         1
 6   Street Pre-Direction Abbr.         2   Primary Address (Addr Line 1)
 7   Street Name                       20   Primary Address (Addr Line 1)
 8   Street Suffix Abbr.                4   Primary Address (Addr Line 1)
 9   Street Post Directional            2   Primary Address (Addr Line 1)
10   Address Secondary Abbr.            4   Secondary Addr  (Addr Line 2)
11   Address Secondary (Low)            8   Secondary Addr  (Addr Line 2)
12   Address Secondary (High)           8   Secondary Addr  (Addr Line 2)
13   Address Secondary (Odd/Even)       1   Secondary Addr  (Addr Line 2)
14   City Name                         28
15   Zip Code                           5
16   Plus4                              4
17   FIPS State Code                    2
18   FIPS County Code                   3
19   FIPS Place (Municipality) Number   5
20   FIPS Place Class Code              2
21   Longitude Data                     7   
22   Latitude Data                      7   
23   Special Tax District Code Source   2   Tax Commission internal use
24   Special Tax District Code          5   Tax Commission County/City Code
25   Not Used                          83   Not Used 

