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Form 84-125-23-3-1-000 (Rev. 10/23)06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80
04 Mississippi 04
05 05
06 841252331000 Business Income Apportionment Schedule 06
07FEIN 999999999 2023 07
08 08
09 PART I: COMPUTATION OF APPORTIONMENT FACTORS (ROUND TO FOUR DECIMAL PLACES) 09
10 A Total Mississippi B Total Everywhere C Mississippi Ratio 10
11 1 Property factor 11
12 12
13 a Beginning of taxable year 9999999999 9999999999 13
14 14
15 b End of taxable year 9999999999 9999999999 15
16 16
17 c Total (line 1a plus line 1b) 17
9999999999 9999999999
18 d Average net book value of assets 18
19 (divide line 1c by two) 9999999999 9999999999 19
20 e Rental property (enter annual rental 20
21 property multiplied by eight) 9999999999 9999999999 21
22 22
f Total (line 1d plus line 1e)
23 9999999999 9999999999 23
24 g Mississippi property factor (line 1f, column A 24
25 divided by line 1f, column B) 25
999.9999
262 Payroll factor 26
27 (line 2, column A divided by line 2, column B) 9999999999 9999999999 999.9999 27
283 Sales factor 28
29 (line 3, column A divided by line 3, column B) 9999999999 9999999999 999.9999 29
30 30
31 PART II: APPLICATION OF APPORTIONMENT FACTORS (CHECK ONE) 31
32 32
33 X Retailing, renting, servicing, merchandising or 4 Sales factor (from part I, line 3, column C) 999.9999 33
34 wholesaling (enter ratio on Form 84-122, line 21) 34
35 35
36 X Manufacturers that sell principally at retail 36
37 5a Property factor (from part I, line 1g, column C) 999.9999 37
38 5b Payroll factor (from part I, line 2, column C) 999.9999 38
39 5c Subtotal (line 5a plus line 5b) 999.9999 39
40 5d Average (divide line 5c by two) 999.9999 40
41 5e Sales factor (from part I, line 3, column C) 999.9999 41
42 42
43 5f Total (line 5d plus line 5e) 999.9999 43
44 44
45 45
46 5g Weighted average (divide line 5f by two) 999.9999 46
47 (enter ratio on Form 84-122, line 21) 47
48 48
49 X Financial institutions, pipelines or manufacturers that sell principally at wholesale 49
50 (for major medical or pharmaceutical suppliers, see instructions Form 84-100) 50
51 6a Property factor (from part I, line 1g, column C) 999.9999 51
52 6b Payroll factor (from part I, line 2, column C) 999.9999 52
53 6c Sales factor (from part I, line 3, column C) 999.9999 53
54 54
55 6d Total (add lines 6a, 6b and 6c) 999.9999 55
56 56
57 6e Average (divide line 6d by three) 999.9999 57
58 (enter ratio on Form 84-122, line 21) 58
59 59
60 X Airlines, motor carriers, express companies, 7 Special formula required (attach schedule 60
61 telephone and telegraph companies and enter ratio on Form 84-122, line 21) 61
999.9999
62 62
63 63
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