Form 53-E25 - Annual 25 Percent Eedp - Reconciliation Return - 25 Percent Recovered Material Page 2

Download a blank fillable Form 53-E25 - Annual 25 Percent Eedp - Reconciliation Return - 25 Percent Recovered Material in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form 53-E25 - Annual 25 Percent Eedp - Reconciliation Return - 25 Percent Recovered Material with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

MISSOURI TAX

PAGE 2

ACCOUNT NUMBER:

PART C — ATTACH YOUR TAXABLE EQUIPMENT LISTING WITH KWH USAGE

(AND EXEMPT EQUIPMENT LISTING IF NECESSARY)

Days

Weeks

Estimated Hours

Hours Per

Number

Description of

Amp

Wattage

KWH

Phase

Volts

Used Annually

Day

Per

Used Annually

Draws

from VA

from HP

Per Year

of Units

Taxable Electrical Equipment

(run-time)

Week

Year

Per Unit

X No. of Units

Attach a detailed listing

EXAMPLE

Total KWH

Please calculate the hours used on each piece of taxable equipment for the full calendar year. The calculations in Part C 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 raw materials used in such processing contain at least twenty-five percent recovered materials as defined in Section

260.200, RSMo.”

Section 144.054, RSMo, effective August 28, 2007, exempts from state sales tax "electrical energy used or consumed in the manufac-

turing, 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 D — COMPUTATION OF PERCENTAGE OF ELECTRICITY USED

ESTIMATED USAGE

KWH

PERCENTAGE

A. TOTAL ELECTRICITY USED (taken from

suppliers bills)

100%

B. TAXABLE ELECTRICITY USED

(PART C TOTAL)

(

C. EXEMPT ELECTRICITY USED

(A–B)

FINAL RETURN: If this is your final return, enter the close date below and check the reason for closing your account.

The Sales Tax law requires any person selling or discontinuing business to make a final sales tax return within fifteen (15) days of the sale or closing.

Date Business Closed:

Out of Business

Sold Business

Leased Business

COMPLETE PART E, PAGE 3, PRIOR TO SIGNING THE RETURN

If you do not qualify, it is your responsibility to notify your utility provider, withdraw your exemption, and remit the appropriate tax to the state.

Under penalties of perjury, I declare that I have direct control, supervision or responsibility for completing this return.

I ATTEST THAT I HAVE NO TAXABLE UTILITY PURCHASES TO REPORT FOR LOCATIONS LEFT BLANK.

If you pay by check, you authorize the Department of Revenue to process the check electronically. Any check returned unpaid may be presented again electronically.

SIGN AND DATE RETURN: This must be signed and dated by the taxpayer or by the taxpayer’s authorized agent.

Mail to: Missouri Department of Revenue, P.O. Box 840, Jefferson City, MO 65105-0840.

SIGNATURE OF TAXPAYER OR AGENT

PRINT NAME

TITLE

DATE SIGNED

TAX PERIOD (MMDDCCYY) THRU (MMDDCCYY)

__ __ / __ __ / __ __ __ __ THRU __ __ / __ __ / __ __ __ __