Form 53e-10 - Annual 10% Eedp Reconciliation Return - 10 Percent Electrical Energy

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Missouri Department of Revenue
Form
Annual 10% EEDP Reconciliation Return —
53E-10
10 Percent Electrical Energy
ADRE
Missouri Tax Identification Number
Federal Employer Identification Number (FEIN)
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Owner’s Name
Business Name
Reporting Period
Mailing Address
City
State
Zip Code
Due Date
January 31, 2014
Business Phone Number
Select box if
Address Correction:
Department
phone number
changed
r
r
Mailing Address
Reporting Location
Use Only
(__ __ __)__ __ __-__ __ __ __
r
Important: this return must be filed for the reporting period indicated even if you have no gross receipts or tax to report.
Business Location
Code
Taxable Utility Purchases
Rate (%)
Amount Of Tax
Full Rate
Manufacturing exemption (local tax only)
Totals ...........................................................................
0
0
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. =
Estimated
Estimated
Hours
Weeks
Days
Amp
Wattage
Wattage
Number
Hours Used
Hours Used
Description of Exempt
KWH
Phase
Volts
HP
Per Day
Per
Per
Draws
from VA
from HP
Annually
Annually X No.
of Units
Electrical Equipment
Per Year
(run-time)
Year
Week
Per Unit
of Units
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
Section 144.030.2(13),
RSMo, and should not take into account the additional exempt
electricity under
Section 144.054.2,
RSMo.
Section 144.030.2(13),
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 (5) 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, 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(13),
RSMo, is subject to local sales tax only.
Percentage
Estimated Usage
KWH
A. Total Electricity Used (taken from suppliers bills)
A
100%
B. Taxable Electricity Used
B
(Part A Total)
(B÷A)
C. Exempt Electricity Used
C
(A–B)
(C÷A)
Form 53-E10 (Revised 12-2013)

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