Form 135 - Application For Initially Claiming Tax Benefits (Page 2 of 4) in pdf

MoDED 135

PAGE 2

7. SHORT DESCRIPTION OF DEVELOPMENT (See instructions, page 15). (Attach separate sheet(s) if necessary):

8. Was this new or expanded facility leased from another person(s)? (INCLUDES RENTAL/LEASING OF LAND, BUILDING,

MACHINERY, EQUIPMENT, etc.) (See instructions, page 15)

yes

8a. If yes, enter the date the rental/lease started: (Month, Day and Year) ________________________________________

8b. Enter the net MONTHLY rental/lease cost for the TAX PERIOD BEING CLAIMED: $ ___________________________

8c. Enter the net MONTHLY rental/lease cost for the PREVIOUS TAX PERIOD: $ ________________________________

8d. Was this facility occupied by ANOTHER TAXPAYER immediately prior to the starting date of YOUR lease?

yes

8e. If yes, what was the previous operation and why did it cease at this location?__________________________________

______________________________________________________________________________________________

8f. If no, enter the dates or period of time the facility was closed:

from (Month, Day and Year) ________________________ to (Month, Day and Year)___________________________

9. Was this new or expanded facility acquired or purchased from another person(s)? (See instructions, page 17)

yes

9a. If yes, enter the date title to acquired property was transferred: (Month, Day and Year) __________________________

9b. Enter the purchase price paid for real and tangible personal property (not inventory): $ _________________________

9c. Was the facility occupied by ANOTHER TAXPAYER immediately prior to the date the title to the facility was transferred

to YOU?

yes

9d. If yes, what was the previous operation and why did it cease at this location? _________________________________

______________________________________________________________________________________________

9e. If no, enter the dates or period of time the facility was closed:

from (Month, Day and Year) ________________________ to (Month, Day and Year) __________________________

10. Was a facility previously operated by YOU OR A RELATED TAXPAYER closed elsewhere in Missouri as a result of this

facility? (See instructions, page 15-16)

yes

NOTE: RELATED TAXPAYER MEANS A CORPORATION, PARTNERSHIP, TRUST, ASSOCIATION OR INDIVIDUAL IN

CONTROL OF OR CONTROLLED BY THE TAXPAYER. “IN CONTROL OF,” MEANS 50% OR MORE OWNERSHIP.

10a. If yes, explain what occurred ______________________________________________________________________

_________________________________________________________________________________________________

10a

10b. Date of closure: (Month, Day and Year) _____________________________________________________________

10b

10c. Amount of investment IN USE at former facility at time of closure: $ _______________________________________

10c

NOTE: INCLUDE LAND, BUILDING(S), MACHINERY, EQUIPMENT, FURNITURE, FIXTURES AND ANY OTHER TANGI-

BLE PERSONAL DEPRECIABLE PROPERTY (BUT NOT INVENTORY) AS DEFINED IN INTERNAL REVENUE CODE

SECTION 167. THE VALUE OF SUCH PROPERTY IS TO BE DETERMINED BASED ON ITS ORIGINAL COST IF

OWNED, OR EIGHT TIMES THE NET ANNUAL RENTAL/LEASE RATE IF RENTED OR LEASED (monthly rent times 12

times 8). NET ANNUAL RENTAL RATE MEANS THE ANNUAL RENTAL RATE PAID BY THE TAXPAYER, LESS ANY

RENTAL FEES RECEIVED BY THE TAXPAYER FROM SUBRENTALS.

11. Did the TAXPAYER OR A RELATED TAXPAYER operate the now closed facility during the tax period immediately preced-

ing the taxable year in which commencement of commercial operations occurred at this new or expanded facility? (See

date entered on line 13.) (See instructions, page 16)

yes

12. Were the operations previously conducted at the closed facility the same as or substantially similar to the operations being

conducted by you at this facility? (See instructions, page 16)

yes

12a. If no, describe operations of former facility: ___________________________________________________________

12a

MO 419-1524 (11-04)

Form 135 - Application For Initially Claiming Tax Benefits Page 2

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