Kentucky Farm Certificate of Exemption
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Kentucky sales tax. You can download a PDF of the Kentucky Farm Certificate of Exemption (Form 51A158) on this page. For other Kentucky sales tax exemption certificates, go here.
Anyone running an agricultural business needs this certificate so that they are exempted from paying sales tax on certain items. Those items include feed for livestock, fertilizers, soil conditioners, containers, labels, fuel, machinery, replacement parts for machinery, natural or liquefied gas or electricity used for poultry, livestock, swine or milk production.
Farm Certificate of Exemption51A158 (7-08) Commonwealth of Kentucky DEPARTMENT OF REVENUE IMPORTANT FARM EXEMPTION CERTIFICATE See Reverse Side for Additional Information This certicate may not be issued for purchases of tangible personal property (materials, machinery and equipment) which will be incorporated into the construction, repair or renovation of on-farm facilities exempt under the provision of KRS 139.480. Revenue Form 51A159, On-Farm Facilities Certicate of Exemption for Materials, Machinery and Equipment, must be used for such purchases. __________________________________________________ Name of Farmer (Print) Farm Location __________________________________________________ Drivers License Number ___________________________________________________ ___________________________________________________ State Name of Seller (Print) __________________________________________________ Mailing Address ___________________________________________________ Sellers Address I hereby certify that I am a farmer regularly engaged in the occupation of : (farmer must check appropriate line(s)) ____ ____ ____ tilling and cultivating the soil for the production of crops; raising and feeding livestock or poultry the products of which ordinarily constitute food for human consumption; or raising and feeding llamas, alpacas, ratites, buffalo, aquatic organisms or cervids. I also certify that I have read and understand the information contained on the reverse side of this certicate and that the tangible personal property that I shall purchase as indicated below will be used for the exempt purpose(s) provided for under KRS 139.480. Farmer must CHECK appropriate line(s). ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ Baling twine and wire Farm chemicals Farm machinery, attachments and repair/replacement parts therefor Farm work stock Feed and feed additives Gasoline, special fuels, natural gas or liqueed petroleum gas Livestock or poultry the products of which ordinarily constitute food for human consumption Ratites, llamas, alpacas, buffalo, aquatic organisms, or cervids Seed or fertilizer Embryos and semen used in the reproduction of livestock Water used in the production of crops as a business or in the raising of livestock/poultry, ratites, llamas, alpacas, buffalo, aquatic organisms, dairy cattle and cervids. Blanket Certicate: The use of this certicate by the purchaser constitutes the issuance of a blanket certicate and will remain valid until the purchaser noties the seller in writing that it is no longer valid. I, the purchaser, understand that if the property described above is used in a nonexempt manner, I am liable for the payment of sales tax as provided in KRS 139.490, as if I were the retailer making a retail sale of the property at the time of such use and the cost to me shall be deemed the gross receipts from such retail sale. I will immediately remit to the Department of Revenue, Frankfort, Kentucky 40620, the required tax measured by the purchase price of the property. I also understand that the department shall hold the purchaser liable for the remittance of the tax and may apply any penalties as provided in KRS 139.990. Under penalties of perjury, I swear or afrm that the information on this certicate is true and correct as to every material matter. _________________________________________________ Farmers Name __________________________________ Date Caution: Sellers failing to obtain a completed certicate will be held liable for the sales and use tax pursuant to the good faith provisions of KRS 139.270. A seller of tangible personal property shall be relieved from the sales and use tax only if he maintains a le of these certicates for a period of not less than four years as provided by KRS 139.720.
Document Title: 51A158.indd
Extracted from PDF file ky-51a158.pdf, last modified August 2008
More about the Kentucky Farm Certificate of Exemption
Other Kentucky Sales Tax Certificates:
SalesTaxHandbook has an additional four Kentucky sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|51A159||Farm Facilities Materials, Machinery and Equipment Exemption Certificate|
|SST||Streamlined Sales Tax Certificate of Exemption|
|SST-MULTI||Streamlined Sales Tax Certificate of Exemption (Multistate)|
|Multijurisdiction Uniform Sales & Use Tax Certificate|
While we do our best to keep our list of Kentucky Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the 51A158 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.