Business Declarations

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Business/Manufacturing
Declarations

ATTENTION ALL BUSINESS PERSONAL PROPERTY TAXPAYERS

There have been legislative changes that will affect the way you declare your assets for the 2007 tax year.

According to Missouri Revised Statutes, Chapter 137, Section 137.122, a standardized schedule of depreciation will be applied state-wide to depreciable tangible personal property assets acquired on or after January 2, 2006. Assets acquired prior to 2006 will continue to be listed and depreciated on the existing schedules on the St. Louis County Business and Manufacturing Declaration. The new depreciation rates and schedules are based upon the IRS MACRS tables, as adjusted and adopted by the State legislature. It is important to note that, for tax purposes, assets are never fully depreciated. Assets that have been fully depreciated on your books must continue to be reported at their original cost and acquisition year as long as they are physically located at your place of business.

For a complete text of the above referenced statute, please refer to the State of Missouri website: www.moga.mo.gov/statutesearch/

For information concerning the correct allocation of assets per the IRS recovery life tables, please refer to the IRS website: www.irs.gov

Click on the following link for instructions regarding the new form: Instructions Adobe Portable Document Format file.

Click on the following link for frequently asked questions regarding the new depreciation schedules: New Depreciation Schedules FAQ Adobe Portable Document Format file.

Click on the following link for samples of recovery life tables: Recovery Periods Adobe Portable Document Format file.