Form 53-E10 - Annual 10 Percent Eedp Reconciliation Return - 10 Percent Electrical Energy - 2010
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MISSOURI TAX ACCOUNT NUMBER:
MISSOURI DEPARTMENT OF REVENUE
FORM
ADRE
TAXATION DIVISION
___ ___ ___ ___ ___ ___ ___ ___
P.O. BOX 840
53-E10
JEFFERSON CITY, MO 65105-0840
(573) 751-2836
• DO NOT WRITE IN SHADED AREAS
ANNUAL 10% EEDP
TDD (800) 735-2966
(REV. 11-2010)
RECONCILIATION RETURN —
10 PERCENT ELECTRICAL ENERGY
OWNER’S NAME
REPORTING PERIOD
ADDRESS CORRECTION
MAILING ADDRESS
BUSINESS LOCATION
BUSINESS NAME
FEDERAL IDENTIFICATION NUMBER
__ __ __ __ __ __ __ __ __
BUSINESS PHONE NUMBER:
Check here if
phone # changed
(__ __ __) __ __ __ - __ __ __ __
MAILING ADDRESS
TELEPHONE NUMBER
(__ __ __) __ __ __ - __ __ __ __
January 31, 2011
DUE DATE:
CITY
STATE
ZIP
__ __ __ __ __
IMPORTANT:
THIS RETURN MUST BE FILED FOR THE REPORTING PERIOD INDICATED EVEN THOUGH YOU HAVE NO GROSS RECEIPTS/TAX TO REPORT.
BUSINESS LOCATION
CODE
TAXABLE UTILITY PURCHASES
RATE (%)
AMOUNT OF TAX
FULL RATE
MANUFACTURING EXEMPTION (LOCAL TAX ONLY)
TOTALS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
SUBTRACT: 2% TIMELY PAYMENT ALLOWANCE (if Applicable) . . 2.
–
TOTAL SALES TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
=
ADD: INTEREST FOR LATE PAYMENT . . . . . . . . . . . . . . . . . . . . . . . 4.
+
ADD: ADDITIONS TO TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
+
SUBTRACT: APPROVED CREDIT . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
–
PAY THIS AMOUNT (U.S. FUNDS ONLY) . . . . . . . . . . . . . . . . . . . . . 7.
=
PART A — ATTACH YOUR EXEMPT EQUIPMENT LISTING WITH KWH USAGE
(AND TAXABLE EQUIPMENT LISTING IF NECESSARY)
Estimated Hours
Hours Per
Weeks
Days
Estimated Hours
Number
Description of
Amp
Wattage
Wattage
KWH
Phase
Volts
HP
Day
Used Annually
Per
Per
Used Annually
Draws
from VA
from HP
Per Year
of Units
Exempt Electrical Equipment
(run-time)
X No. of Units
Year
Week
Per Unit
EXAMPLE
Attach a detailed listing
Total KWH
Please calculate the hours used on each piece of taxable equipment for the full calendar year. The calculations in Part A are for the purpose of calculating
the exemption under Section144.030.2 (12) RSMo. and should not take into account the additional exempt electricity under Section144.054.2 RSMo.
Section 144.030.2 (12) RSMo. exempts from state and local sales tax “electrical energy used in the actual primary manufacturing, processing,
compounding, mining or producing of a product, or electrical energy used in the actual secondary processing or fabricating of the product, or a material
recovery processing plant as defined in subdivision (4) of this subsection, in facilities owned or leased by the taxpayer, … if the total cost of electrical
energy so used exceeds ten percent of the total cost of production, either primary or secondary, exclusive of the cost of electrical energy so used.”
Section 144.054, RSMo, effective August 28, 2007, exempts from state sales tax "electrical energy used or consumed in the manufacturing, processing,
compounding, mining, or producing of any product or used or consumed in the processing of recovered materials ...." If total exempt electricity after taking
into account the additional exempt usage per Section 144.054 RSMo. is at least 76% of total usage, the electricity is 100% exempt from state tax.
Therefore, electricity that does not qualify for the state and local sales tax exemption under Section 144.030.2(12), RSMo is subject to local sales tax only.
PART B — COMPUTATION OF PERCENTAGE OF ELECTRICITY USED
PERCENTAGE
ESTIMATED USAGE
KWH
A. TOTAL ELECTRICITY USED (taken from
÷
suppliers bills)
A
100%
B. EXEMPT ELECTRICITY USED
B
(PART A TOTAL)
(B
÷
A)
(
C. TAXABLE ELECTRICITY USED
C
(A–B)
C
A)
MO 860-3039 (11-2010)
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