Fillable Printable Statement Relating to Manufacturing Activities - Massachusetts
Fillable Printable Statement Relating to Manufacturing Activities - Massachusetts
Statement Relating to Manufacturing Activities - Massachusetts
Form 355Q
Statement Relating to
Manufacturing Activities
Rev. 7/99
Massachusetts
Department of
Revenue
Name and address of corporationFederal Identification number
Date of incorporation
State of incorporation
List all Business Locations in Massachusetts
LocationActivity performed at each location
(city/town)(sales, repair, manufacturing, etc.)
Address of principal place of business
Address of principal office in Massachusetts
Address of all other locations in Massachusetts
Since your corporate purposes include the right to manufacture, complete this form and return it to the address on the back, so that
the corporation may be properly classified.
21Is your corporation presently engaged in manufacturing in Massachusetts?yesno
If not, what date will such activity begin?
22What is the corporation’s principal business activity in Massachusetts?
23Summarize all activities in which the corporation is involved outside of Massachusetts(sales, manufacturing, etc):
24Describe in detail the actual manufacturing process (including raw materials used) or activities performed by:
ayour employees on your business premises in Massachusetts:
bothers on a contract, fee or other basis:
NOTE:Applications for manufacturing classification must be sent to the Department of Revenue on or before January 31 of the calendar year for which classification is
sought to be considered for that year. Applications sent after January 31 will be reviewed for classification for the following calendar year. The date of the postmark made
by the United States Postal Service on the envelope in which the application is mailed shall determine the date the application was sent.
25State the total amount paid to Massachusetts employees and the percentage of that amount received by employees engaged di-
rectly in manufacturing. Also, state the total number of employees in Massachusetts and the percentage of those engaged directly
in manufacturing. The computation of these percentages should not include in the denominator the value or the portion of payroll
attributable to headquarter personnel if the corporation owns or rents the premises outside the Commonwealth:
26Describe in detail the number, type, condition and original cost of your machinery located in Massachusetts and used directly in
manufacturing (if leased, please state the annual rental cost):
27State the original cost of all other machinery located in Massachusetts and not used directly in manufacturing (if leased, please
state the annual rental cost):
28State the original cost of the total tangible property located in Massachusetts (if leased, state the annual rental cost):
29State the total area of floor space owned or leased by the corporation in Massachusetts and the percentage of such space used
directly in manufacturing.The computation of this percentage should not include in the denominator the value or the portion of
space attributable to headquarters if the corporation owns or rents the premises outside the Commonwealth:
10State the total gross receipts of the corporation resulting from activity done in Massachusetts during the preceding year and the
percentage of such receipts derived directly from manufacturing (include allmanufacturing receipts regardless of the destination
of the sales):
11State the estimated total gross receipts of the corporation resulting from activity being done in Massachusetts during the current
yearand the percentage of such receipts being derived directly from manufacturing (include allmanufacturing regardless of the
destination of the sales):
12State any other facts relevant to the corporation's manufacturing activity in Massachusetts to justify its classification as a manu-
facturing corporation:
Declaration
I hereby state, under the penalties of perjury, that I have examined the foregoing statements and to the best of my knowledge and
belief they are true, correct and complete.
Signature of officer and titleDate
Name of contact personTelephone number
Mail completed form to:Massachusetts Department of Revenue
PO Box 7027
Boston, MA 02204