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Kentucky Form Guide

This article applies to:Avalara CertCapture

Streamlined Sales Tax Form 

  • Rev. 3/06-2  
  • Adopted July 2007
  • These requirements also apply to KY state resale form 51A105

 

Required fields:

  1. Signature
  2. Name and address of the purchaser
  3. Indicate the number of the permit issued to the purchaser.
  4. Indicate the general character of the tangible personal property sold by the purchaser in the regular course of business.

KY Form 51A158(1-07) Farm Exemption Certificate

Required fields:

  1. Bear the name and address of the purchaser.
  2. Have the drivers license number and state or social security number of the farmer (Rev(6-98) asks for a social security number).
  3. Initial or check at least one of the three top lines indicating occupation.
  4. Initial or check at least one of the lines indicated what is being purchased.
  5. Signature.
  6. Date.

KY Form 51A159(1-07) On-Farm Facilities Certificate of Exemption for Materials, Machinery and Equipment

Required fields:

  1. Initial or che    ck at least one of the top lines indicating where used.
  2. Item descriptions needs to be completed.
  3. Signature.
  4. Sales Tax ID number or Drivers License number.
  5. Date.
  6. Address where goods will be utilized.

Notes:

  • Prior to the adoption of the Streamlined Sales Tax Regulations in July 2007, KY utilized the 51A105 Resale Certificate. This document had similar requirements of name of buyer, seller, permit number, signature and date.
  • Older versions of forms ask that the purchaser to initial lines on the certificates for it to be valid. The decision has been made by KYDOR to accept check marks on all certificates or initials.
  • If several of the above forms are submitted together, then all must pass validation. They will be scanned together and maintained as one document.
  • Regulation 139.470 section 11 – items purchased for manufacturing of TPP shall be deemed for resale. The standard SST form shall is recommended 
  • Regulation 139.470 section 7 – sales to government are exempt and do not need a certificate. If Avalara is provided the customers information, they will still be contacted to sign a certificate.
  • Regulation 139.480 section 10 – all machinery for new or expanding industry is exempt  and do not need a certificate. If Avalara is provided the customers information, they will still be contacted to sign a certificate.
  • Regulation 139.497 – Schools and educational organizations are exempt, no certificate is needed. It is recommended that customers are still contacted to complete an exemption certificate showing purchased goods are to be utilized by the exempt organization.
  • The MTC form may be accepted for resale only.

Example forms

  • KY-Farm Exemption
  • KY-Farm Facilities Exemption

Notes:
You can find these forms in the certificate library.

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