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["Instructions For Completing the Annual Domestic Utility Refund Calculator"]
[]
["This worksheet consists of seven separate calculators.  A separate calculator must be used for each meter requesting an annual refund"]
[]
["Start Date/Stop Date:  Enter 1/1 (previous year) for the start date.  Enter 12/31 (previous year) for the stop date.  Refundable taxed usage and tax paid amounts can only be calculated on the previous year.  Therefore, due to bills overlapping from one month to the next, prorating of the first and last bills are usually required."]
[]
[]
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["Business Name/Address/City/State/Zip:  Enter the name or owner for the residential apartment(s), condominium(s), assisted living center(s), or nursing home(s)."]
[]
["Enter the location address of the residential apartment(s), condominium(s), assisted living center(s), or nursing home(s)."]
[]
["Tax Id #: Enter the Missouri Tax Identification Number of the residential apartment(s), condominium(s), assisted living center(s), or nursing home(s), if applicable."]
[]
[]
["Office, Laundry or Maintenance Space %: Enter the percentage of the meter that consists of office, maintenance or laundry space.  These areas do not qualify for an exemption."]
[]
[]
["Site Codes: Enter the City, County and Site code of location from utility company, if available."]
[]
["Utility Company:  Enter the name of the utility company providing the service to the meter in which you are requesting a refund."]
[]
["Utility Company Tax ID #: Enter the utility company tax identification number providing the service to the meter in which you are requesting a refund, if available."]
[]
[]
["Meter account number: Enter the account number of the meter from the utility company providing service to the meter in which you are requesting a refund."]
[]
[]
["Sales Tax Rate: Enter the sales tax rate for the location.  If the rate changes the correct rate must be inserted.  "]
["Visit http://dor.mo.gov/business/sales/rates to view your current tax rate."]
[]
["Domestic Utility Tax Rate: If the city or county has imposed a domestic utility rate, enter the domestic utility tax rate for the location requesting a refund.  If the rate changes the correct rate must be inserted.   Visit http://dor.mo.gov/business/sales/rates to view your current tax rate."]
[]
[]
["As Originally Billed & Paid"]
["Usage Originally Taxed: Enter the taxed usage, which may be retrieved from the utility bills or summary worksheet provided by the utility company.  Taxed usage is the amount of usage that the sales tax was charged on.  Since the refund request is for the previous year’s tax, the tax that is not within that year must be prorated and removed from the refund request.  For example a bill for the January period of the previous year may consist of taxed usage from December of the year prior to the requested refund year.  The bill for the December period of the previous year may consist of taxed usage from January of the current year and not within the requested refund year.  In order to prorate, you must divide the taxed usage by the days in the billing cycle and multiply the refundable taxed usage amounts by the sales tax rate.  The prorated taxed usage with the prorated tax paid amount for the January and December months should be entered in the taxed usage and tax paid areas of the worksheet."]
[]
[]
[]
[]
[]
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["Tax Paid: Enter the tax paid, which is the combination of the city, county and state.  Municipal tax or other taxes imposed by a city which the Department of Revenue does not collect should not be included in this column.  The tax paid amount should be consistent with the taxed usage multiplied by the sales tax rate."]

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[]
[null,"Annual Domestic Utility Refund Calculator",null,null,null,null,null,null,null,null,"Utility Company Missouri Tax ID #"]
[]
[null,null,null,null,null,null,null,null,null,"Start Date",null,"Stop Date"]
[]
[]
["Refund 1",null,null,null,null,"Sales Tax Rate",null,"Domestic Utility Tax Rate","Usage Originally Taxed","Tax Paid","Office, Laundry, and Maintenance Space","Domestic Utility Tax","Refund"]
["Business Name",null,null,null,null,null,"January",null,null,null,{"$f":"($I8*$F8)*E14","v":0},{"$f":"IF($H8>0,(($I8*$F8)-$K8)/$F8*$H8,)","v":0},{"$f":"J8-K8-L8","v":0}]
["Address",null,null,null,null,{"$f":"F8","v":0},"February",{"$f":"H8","v":0},null,null,{"$f":"($I9*$F9)*E14","v":0},{"$f":"IF($H9>0,(($I9*$F9)-$K9)/$F9*$H9,)","v":0},{"$f":"J9-K9-L9","v":0}]
["City",null,null,null,null,0,"March",0,null,null,{"$f":"($I10*$F10)*E14","v":0},0,0]
["State",null,null,null,null,0,"April",0,null,null,{"$f":"($I11*$F11)*E14","v":0},0,0]
["ZIP Code",null,null,null,null,0,"May",0,null,null,{"$f":"($I12*$F12)*E14","v":0},0,0]
["Missouri Tax ID #",null,null,null,null,0,"June",0,null,null,{"$f":"($I13*$F13)*E14","v":0},0,0]
["Office, Laundry, and Maintenance Space %",null,null,null,null,0,"July",0,null,null,{"$f":"($I14*$F14)*E14","v":0},0,0]
["Site Codes",null,null,null,null,0,"August",0,null,null,{"$f":"($I15*$F15)*E14","v":0},0,0]
[null,null,null,null,null,0,"September",0,null,null,{"$f":"($I16*$F16)*E14","v":0},0,0]
["Utility Company",null,null,null,null,0,"October",0,null,null,{"$f":"($I17*$F17)*E14","v":0},0,0]
["Utility Company Missouri Tax ID #",null,null,null,null,0,"November",0,null,null,{"$f":"($I18*$F18)*E14","v":0},0,0]
["Meter Account #",null,null,null,null,0,"December",0,null,null,{"$f":"($I19*$F19)*E14","v":0},0,0]
[null,null,null,null,null,null,null,"Totals:",{"$f":"SUM(I8:I19)","v":0},{"$f":"SUM(J8:J19)","v":0},{"$f":"SUM(K8:K19)","v":0},{"$f":"SUM(L8:L19)","v":0},{"$f":"SUM(M8:M19)","v":0}]
[]
["Refund 2",null,null,null,null,"Sales Tax Rate",null,"Domestic Utility Tax Rate","Usage Originally Taxed","Tax Paid","Office, Laundry, and Maintenance Space","Domestic Utility Tax","Refund"]
["Business Name",null,null,null,null,null,"January",null,null,null,{"$f":"($I23*$F23)*E29","v":0},{"$f":"IF($H23>0,(($I23*$F23)-$K23)/$F23*$H23,)","v":0},{"$f":"J23-K23-L23","v":0}]
["Address",null,null,null,null,{"$f":"F23","v":0},"February",{"$f":"H23","v":0},null,null,{"$f":"($I24*$F24)*E29","v":0},{"$f":"IF($H24>0,(($I24*$F24)-$K24)/$F24*$H24,)","v":0},{"$f":"J24-K24-L24","v":0}]
["City",null,null,null,null,0,"March",0,null,null,{"$f":"($I25*$F25)*E29","v":0},0,0]
["State",null,null,null,null,0,"April",0,null,null,{"$f":"($I26*$F26)*E29","v":0},0,0]
["ZIP Code",null,null,null,null,0,"May",0,null,null,{"$f":"($I27*$F27)*E29","v":0},0,0]
["Missouri Tax ID #",null,null,null,null,0,"June",0,null,null,{"$f":"($I28*$F28)*E29","v":0},0,0]
["Office, Laundry, and Maintenance Space %",null,null,null,null,0,"July",0,null,null,{"$f":"($I29*$F29)*E29","v":0},0,0]
["Site Codes",null,null,null,null,0,"August",0,null,null,{"$f":"($I30*$F30)*E29","v":0},0,0]
[null,null,null,null,null,0,"September",0,null,null,{"$f":"($I31*$F31)*E29","v":0},0,0]
["Utility Company",null,null,null,null,0,"October",0,null,null,{"$f":"($I32*$F32)*E29","v":0},0,0]
["Utility Company Missouri Tax ID #",null,null,null,null,0,"November",0,null,null,{"$f":"($I33*$F33)*E29","v":0},0,0]
["Meter Account #",null,null,null,null,0,"December",0,null,null,{"$f":"($I34*$F34)*E29","v":0},0,0]
[null,null,null,null,null,null,null,"Totals:",{"$f":"SUM(I23:I34)","v":0},{"$f":"SUM(J23:J34)","v":0},{"$f":"SUM(K23:K34)","v":0},{"$f":"SUM(L23:L34)","v":0},{"$f":"SUM(M23:M34)","v":0}]
[]
["Refund 3",null,null,null,null,"Sales Tax Rate",null,"Domestic Utility Tax Rate","Usage Originally Taxed","Tax Paid","Office, Laundry, and Maintenance Space","Domestic Utility Tax","Refund"]
["Business Name",null,null,null,null,null,"January",null,null,null,{"$f":"($I38*$F38)*E44","v":0},{"$f":"IF($H38>0,(($I38*$F38)-$K38)/$F38*$H38,)","v":0},{"$f":"J38-K38-L38","v":0}]
["Address",null,null,null,null,{"$f":"F38","v":0},"February",{"$f":"H38","v":0},null,null,{"$f":"($I39*$F39)*E44","v":0},{"$f":"IF($H39>0,(($I39*$F39)-$K39)/$F39*$H39,)","v":0},{"$f":"J39-K39-L39","v":0}]
["City",null,null,null,null,0,"March",0,null,null,{"$f":"($I40*$F40)*E44","v":0},0,0]
["State",null,null,null,null,0,"April",0,null,null,{"$f":"($I41*$F41)*E44","v":0},0,0]
["ZIP Code",null,null,null,null,0,"May",0,null,null,{"$f":"($I42*$F42)*E44","v":0},0,0]
["Missouri Tax ID #",null,null,null,null,0,"June",0,null,null,{"$f":"($I43*$F43)*E44","v":0},0,0]
["Office, Laundry, and Maintenance Space %",null,null,null,null,0,"July",0,null,null,{"$f":"($I44*$F44)*E44","v":0},0,0]
["Site Codes",null,null,null,null,0,"August",0,null,null,{"$f":"($I45*$F45)*E44","v":0},0,0]
[null,null,null,null,null,0,"September",0,null,null,{"$f":"($I46*$F46)*E44","v":0},0,0]
["Utility Company",null,null,null,null,0,"October",0,null,null,{"$f":"($I47*$F47)*E44","v":0},0,0]
["Utility Company Missouri Tax ID #",null,null,null,null,0,"November",0,null,null,{"$f":"($I48*$F48)*E44","v":0},0,0]
["Meter Account #",null,null,null,null,0,"December",0,null,null,{"$f":"($I49*$F49)*E44","v":0},0,0]
[null,null,null,null,null,null,null,"Totals:",{"$f":"SUM(I38:I49)","v":0},{"$f":"SUM(J38:J49)","v":0},{"$f":"SUM(K38:K49)","v":0},{"$f":"SUM(L38:L49)","v":0},{"$f":"SUM(M38:M49)","v":0}]
[]
["Refund 4",null,null,null,null,"Sales Tax Rate",null,"Domestic Utility Tax Rate","Usage Originally Taxed","Tax Paid","Office, Laundry, and Maintenance Space","Domestic Utility Tax","Refund"]
["Business Name",null,null,null,null,null,"January",null,null,null,{"$f":"($I53*$F53)*E59","v":0},{"$f":"IF($H53>0,(($I53*$F53)-$K53)/$F53*$H53,)","v":0},{"$f":"J53-K53-L53","v":0}]
["Address",null,null,null,null,{"$f":"F53","v":0},"February",{"$f":"H53","v":0},null,null,{"$f":"($I54*$F54)*E59","v":0},{"$f":"IF($H54>0,(($I54*$F54)-$K54)/$F54*$H54,)","v":0},{"$f":"J54-K54-L54","v":0}]
["City",null,null,null,null,0,"March",0,null,null,{"$f":"($I55*$F55)*E59","v":0},0,0]
["State",null,null,null,null,0,"April",0,null,null,{"$f":"($I56*$F56)*E59","v":0},0,0]
["ZIP Code",null,null,null,null,0,"May",0,null,null,{"$f":"($I57*$F57)*E59","v":0},0,0]
["Missouri Tax ID #",null,null,null,null,0,"June",0,null,null,{"$f":"($I58*$F58)*E59","v":0},0,0]
["Office, Laundry, and Maintenance Space %",null,null,null,null,0,"July",0,null,null,{"$f":"($I59*$F59)*E59","v":0},0,0]
["Site Codes",null,null,null,null,0,"August",0,null,null,{"$f":"($I60*$F60)*E59","v":0},0,0]
[null,null,null,null,null,0,"September",0,null,null,{"$f":"($I61*$F61)*E59","v":0},0,0]
["Utility Company",null,null,null,null,0,"October",0,null,null,{"$f":"($I62*$F62)*E59","v":0},0,0]
["Utility Company Missouri Tax ID #",null,null,null,null,0,"November",0,null,null,{"$f":"($I63*$F63)*E59","v":0},0,0]
["Meter Account #",null,null,null,null,0,"December",0,null,null,{"$f":"($I64*$F64)*E59","v":0},0,0]
[null,null,null,null,null,null,null,"Totals:",{"$f":"SUM(I53:I64)","v":0},{"$f":"SUM(J53:J64)","v":0},{"$f":"SUM(K53:K64)","v":0},{"$f":"SUM(L53:L64)","v":0},{"$f":"SUM(M53:M64)","v":0}]
[]
["Refund 5",null,null,null,null,"Sales Tax Rate",null,"Domestic Utility Tax Rate","Usage Originally Taxed","Tax Paid","Office, Laundry, and Maintenance Space","Domestic Utility Tax","Refund"]
["Business Name",null,null,null,null,null,"January",null,null,null,{"$f":"($I68*$F68)*E74","v":0},{"$f":"IF($H68>0,(($I68*$F68)-$K68)/$F68*$H68,)","v":0},{"$f":"J68-K68-L68","v":0}]
["Address",null,null,null,null,{"$f":"F68","v":0},"February",{"$f":"H68","v":0},null,null,{"$f":"($I69*$F69)*E74","v":0},{"$f":"IF($H69>0,(($I69*$F69)-$K69)/$F69*$H69,)","v":0},{"$f":"J69-K69-L69","v":0}]
["City",null,null,null,null,0,"March",0,null,null,{"$f":"($I70*$F70)*E74","v":0},0,0]
["State",null,null,null,null,0,"April",0,null,null,{"$f":"($I71*$F71)*E74","v":0},0,0]
["ZIP Code",null,null,null,null,0,"May",0,null,null,{"$f":"($I72*$F72)*E74","v":0},0,0]
["Missouri Tax ID #",null,null,null,null,0,"June",0,null,null,{"$f":"($I73*$F73)*E74","v":0},0,0]
["Office, Laundry, and Maintenance Space %",null,null,null,null,0,"July",0,null,null,{"$f":"($I74*$F74)*E74","v":0},0,0]
["Site Codes",null,null,null,null,0,"August",0,null,null,{"$f":"($I75*$F75)*E74","v":0},0,0]
[null,null,null,null,null,0,"September",0,null,null,{"$f":"($I76*$F76)*E74","v":0},0,0]
["Utility Company",null,null,null,null,0,"October",0,null,null,{"$f":"($I77*$F77)*E74","v":0},0,0]
["Utility Company Missouri Tax ID #",null,null,null,null,0,"November",0,null,null,{"$f":"($I78*$F78)*E74","v":0},0,0]
["Meter Account #",null,null,null,null,0,"December",0,null,null,{"$f":"($I79*$F79)*E74","v":0},0,0]
[null,null,null,null,null,null,null,"Totals:",{"$f":"SUM(I68:I79)","v":0},{"$f":"SUM(J68:J79)","v":0},{"$f":"SUM(K68:K79)","v":0},{"$f":"SUM(L68:L79)","v":0},{"$f":"SUM(M68:M79)","v":0}]
[]
["Refund 6",null,null,null,null,"Sales Tax Rate",null,"Domestic Utility Tax Rate","Usage Originally Taxed","Tax Paid","Office, Laundry, and Maintenance Space","Domestic Utility Tax","Refund"]
["Business Name",null,null,null,null,null,"January",null,null,null,{"$f":"($I83*$F83)*E89","v":0},{"$f":"IF($H83>0,(($I83*$F83)-$K83)/$F83*$H83,)","v":0},{"$f":"J83-K83-L83","v":0}]
["Address",null,null,null,null,{"$f":"F83","v":0},"February",{"$f":"H83","v":0},null,null,{"$f":"($I84*$F84)*E89","v":0},{"$f":"IF($H84>0,(($I84*$F84)-$K84)/$F84*$H84,)","v":0},{"$f":"J84-K84-L84","v":0}]
["City",null,null,null,null,0,"March",0,null,null,{"$f":"($I85*$F85)*E89","v":0},0,0]
["State",null,null,null,null,0,"April",0,null,null,{"$f":"($I86*$F86)*E89","v":0},0,0]
["ZIP Code",null,null,null,null,0,"May",0,null,null,{"$f":"($I87*$F87)*E89","v":0},0,0]
["Missouri Tax ID #",null,null,null,null,0,"June",0,null,null,{"$f":"($I88*$F88)*E89","v":0},0,0]
["Office, Laundry, and Maintenance Space %",null,null,null,null,0,"July",0,null,null,{"$f":"($I89*$F89)*E89","v":0},0,0]
["Site Codes",null,null,null,null,0,"August",0,null,null,{"$f":"($I90*$F90)*E89","v":0},0,0]
[null,null,null,null,null,0,"September",0,null,null,{"$f":"($I91*$F91)*E89","v":0},0,0]
["Utility Company",null,null,null,null,0,"October",0,null,null,{"$f":"($I92*$F92)*E89","v":0},0,0]
["Utility Company Missouri Tax ID #",null,null,null,null,0,"November",0,null,null,{"$f":"($I93*$F93)*E89","v":0},0,0]
["Meter Account #",null,null,null,null,0,"December",0,null,null,{"$f":"($I94*$F94)*E89","v":0},0,0]
[null,null,null,null,null,null,null,"Totals:",{"$f":"SUM(I83:I94)","v":0},{"$f":"SUM(J83:J94)","v":0},{"$f":"SUM(K83:K94)","v":0},{"$f":"SUM(L83:L94)","v":0},{"$f":"SUM(M83:M94)","v":0}]
[]
["Refund 7",null,null,null,null,"Sales Tax Rate",null,"Domestic Utility Tax Rate","Usage Originally Taxed","Tax Paid","Office, Laundry, and Maintenance Space","Domestic Utility Tax","Refund"]
["Business Name",null,null,null,null,null,"January",null,null,null,{"$f":"($I98*$F98)*E104","v":0},{"$f":"IF($H98>0,(($I98*$F98)-$K98)/$F98*$H98,)","v":0},{"$f":"J98-K98-L98","v":0}]
["Address",null,null,null,null,{"$f":"F98","v":0},"February",{"$f":"H98","v":0},null,null,{"$f":"($I99*$F99)*E104","v":0},{"$f":"IF($H99>0,(($I99*$F99)-$K99)/$F99*$H99,)","v":0},{"$f":"J99-K99-L99","v":0}]
["City",null,null,null,null,0,"March",0,null,null,{"$f":"($I100*$F100)*E104","v":0},0,0]
["State",null,null,null,null,0,"April",0,null,null,{"$f":"($I101*$F101)*E104","v":0},0,0]
["ZIP Code",null,null,null,null,0,"May",0,null,null,{"$f":"($I102*$F102)*E104","v":0},0,0]
["Missouri Tax ID #",null,null,null,null,0,"June",0,null,null,{"$f":"($I103*$F103)*E104","v":0},0,0]
["Office, Laundry, and Maintenance Space %",null,null,null,null,0,"July",0,null,null,{"$f":"($I104*$F104)*E104","v":0},0,0]
["Site Codes",null,null,null,null,0,"August",0,null,null,{"$f":"($I105*$F105)*E104","v":0},0,0]
[null,null,null,null,null,0,"September",0,null,null,{"$f":"($I106*$F106)*E104","v":0},0,0]
["Utility Company",null,null,null,null,0,"October",0,null,null,{"$f":"($I107*$F107)*E104","v":0},0,0]
["Utility Company Missouri Tax ID #",null,null,null,null,0,"November",0,null,null,{"$f":"($I108*$F108)*E104","v":0},0,0]
["Meter Account #",null,null,null,null,0,"December",0,null,null,{"$f":"($I109*$F109)*E104","v":0},0,0]
[null,null,null,null,null,null,null,"Totals:",{"$f":"SUM(I98:I109)","v":0},{"$f":"SUM(J98:J109)","v":0},{"$f":"SUM(K98:K109)","v":0},{"$f":"SUM(L98:L109)","v":0},{"$f":"SUM(M98:M109)","v":0}]