Form 53e-25 - Annual 25% Eedp Reconciliation Return - 25 Percent Recovered Material Page 2
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Missouri Tax Identification Number
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Estimated
Estimated
Hours
Days
Weeks
Amp
Wattage
Wattage
Number
Hours Used
Hours Used
KWH
Description of Exempt
Volts
Phase
HP
Per Day
Per
Per
Draws
from VA
from HP
of Units
Electrical Equipment
Annually
Annually X No.
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 C
Section 144.030.2(13),
RSMo, and should not take into account
are for the purpose of calculating the exemption under
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 (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 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 144.054.2,
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 C Total)
(B÷A)
C. Exempt Electricity Used
C
(A–B)
(C÷A)
Final Return: If this is your final return, enter the close date below and select 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.
Signature of Taxpayer or Agent
Print Name
Title
Date Signed (MM/DD/YYYY)
Tax Period (MMDDYYYY) Thru (MMDDYYYY)
Thru
__ __ / __ __ / __ __ __ __
__ __ / __ __ / __ __ __ __
__ __ / __ __ / __ __ __ __
Form 53-E25 (Revised 12-2013)
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