Form 135 - New/expanded Business Facility And Enterprise Zone: Application For Initially Claiming Tax Benefits - State Of Missouri Page 2

ADVERTISEMENT

MoDED 135
8c. Enter the net MONTHLY rental/lease cost for the PREVIOUS TAX PERIOD: $
8c
5
F
iii
5
:
I
iii
9
:
2
I
9a. If yes, enter the date title to acquired property was transferred: (Month, Day and Year)
9a
:
9b. Enter the purchase price paid for real and tangible personal property (not inventory): $
9b
9
9c. Was the facility occupied by ANOTHER TAXPAYER immediately prior to the date the title to the facility was transferred
0 yes
0
9c
9d. If yes, explain previous operation:
9d
9e. If no, enter the dates or period of time the facility was closed:
9e
Cl yes
On0 1 0
CONTROi OF OR CONTROLLED BY THE TAXPAYER. “ IN CONTROL OF,” MEANS 50% OR MORE OWNERSHIP.
c
10a. If yes, explain what occurred
102
$
lob. Date of closure: (Month, Day and Year)
lot
:
10~. Amount of investment IN USE at former facility at time of closure: $
E
1oc
z
9
d
:
0 yes
On0 1 1
12a. If no, describe operations of former facilty:
5
r”
$!
52
z
E
PAGE 2
8. Was this new or expanded facility leased from another person(s)? (INCLUDES RENTAL/LEASING OF LAND, BUILDING,
q
MACHINERY, EQUIPMENT, etc.) (See instructions, page 6)
Cl yes
no 8
8a. If yes, enter the date the rental/lease started: (Month, Day and Year)
8a
8b. Enter the net MONTHLY rental/lease cost for the CURRENT TAX PERIOD: $
8b
8d. Was the space you occupy in this facility occupied by ANOTHER TAXPAYER immediately prior to the starting date of
q
YOUR lease?
Cl yes
no 8d
8e. If yes, explain previous operation:
8e
8f. If no, enter the dates or period of time the facility was closed:
from (Month, Day and Year)
to (Month, Day and Year)
8f
q
q
9. Was this new or expanded facility acquired or purchased from another person(s)? (See instructions, page 6)
yes
lno 9
to YOU?
no
from (Month, Day and Year)
to (Month, Day and Year)
10. Was a facility, or portion of a facility previously operated by YOU OR A RELATED TAXPAYER closed elsewhere in Missouri
as a result of this facility? (See instructions, page 6)
NOTE: RELATED TAXPAYER MEANS A CORPORATION, PARTNERSHIP, TRUST, ASSOCIATION OR INDIVIDUAL IN
3
NOTE: INCLUDE LAND, BUILDING(s), MACHINERY, EQUIPMENT, FURNITURE, FIXTURES AND ANY OTHER TANGIBLE
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 preceding
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 7)
12. Were the operations previously conducted at the closed facility the same as or substantially similar to the operations being
q
conducted by you at this facility? (See instructions, page 7)
Cl yes
lno 12
12a
13. Date taxpayer commenced the new or expanded operations at this facility. THIS DATE MUST BE FOR AT LEAST ONE
FULL MONTH DURING THE TAX PERIOD for which these tax benefits are being claimed, and must be during the FIRST
TAX PERIOD this NEW or EXPANDED PORTION OF THIS FACILITY was FIRST PUT INTO USE by the taxpayer claiming
these tax benefits (See instructions, page 7): (Month, Day and Year)
13

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 3