Kentucky Farm Facilities Materials, Machinery and Equipment Exemption Certificate
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 Facilities Materials, Machinery and Equipment Exemption Certificate (Form 51A159) on this page. For other Kentucky sales tax exemption certificates, go here.
Anyone conducting agricultural business will need this certificate so that they are exempted from paying sales tax on items such as materials, machinery and equipment necessary to run their farm.
Farm Facilities Materials, Machinery and Equipment Exemption Certificate51A159 (7-08) ON-FARM FACILITIES CERTIFICATE OF EXEMPTION FOR MATERIALS, MACHINERY AND EQUIPMENT Commonwealth of Kentucky DEPARTMENT OF REVENUE IMPORTANT See Reverse Side for Additional Information This certicate may be executed only for those 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 provisions of KRS 139.480. This certicate may be executed (1) by the farmer who purchases the items directly from the retailer or (2) jointly by the farmer and a contractor who is under contract with the farmer and purchases the property to fulll the terms of the construction contract. THE UNDERSIGNED HEREBY CERTIFIES THAT THE PROPERTY TO BE PURCHASED FROM: Name of Vendor and Address will be incorporated into an: (farmer must check the appropriate line) _____ _____ _____ On-farm grain/soybean facility On-farm livestock or poultry raising facility On-farm buffalo raising facility Project Category: New Construction Project Period (For Contractors Use Only): Start Date _____ _____ _____ On-farm ratite raising facility On-farm aquaculture facility On-farm llama or alpaca raising facility Repair _____ On-site cervid facility Renovation ____________________________ End Date ____________________________ Description of Property to be Purchased __________________________________________________________________________________ A jointly executed On-farm Facilities Certicate of Exemption for Materials, Machinery, and Equipment, Form 51A159, with a contractor shall be acceptable only for purchases made for periods within the effective dates indicated on the certicate at the time of purchase. A contractor shall jointly execute a new certicate with a farmer for additional purchases of materials, machinery, and equipment required for the same project after the initial expiration date or for additional projects. 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 139.270, 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 (Print) Contractors Name (Print) Signature Sales/Use Tax Permit Number (if applicable) By Drivers License Number State Signature Title Date Location of the Farm Date Address Mailing Address Contractors Note: The exclusive use of this certicate by the farmer purchaser constitutes the issuance of a blanket certicate and will remain valid for the project category designated until the purchaser noties the seller in writing that it is no longer valid. The use of this certicate by the designated contractor is valid only for purchases made for periods within the effective dates indicated on the certicate at the time of purchase. 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: 51A159.indd
Extracted from PDF file ky-51a159.pdf, last modified August 2008
More about the Kentucky Farm Facilities Materials, Machinery and Equipment Exemption Certificate
Other Kentucky Sales Tax Certificates:
SalesTaxHandbook has an additional four Kentucky sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|51A158||Farm Certificate of Exemption|
|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 51A159 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.