Kentucky Streamlined Sales Tax 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 Streamlined Sales Tax Certificate of Exemption (Form SST) on this page. For other Kentucky sales tax exemption certificates, go here.
You can use this form to claim tax-exempt status when purchasing items. There are a few important things to note for both buyers and sellers who will use this form for tax-exempt purchases. Buyers, you must be certain that you are eligible for the exemption you are claiming; otherwise, penalties my result for false claims. Sellers, you are expected to maintain accurate records when presented with proof for tax-exempt purchases. The form itself must be filled out in its entirety, or it will be considered invalid. If you are asked to provide proof of tax-exempt purchases, you will be expected to provide proof in its completed form. If proof cannot be supplied, or if you supply incomplete or inaccurate forms, you will be subject to penalties.
Streamlined Sales Tax Certificate of Exemption51A260 (1-12) Streamlined Sales and Use Tax Agreement Certificate of Exemption This is a multi-state form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this exemption certificate (or the data elements required on the form) to a state that would otherwise be due tax on this sale. The purchaser will be held liable for any tax and interest, and possibly civil and criminal penalties imposed by the member state, if the purchaser is not eligible to claim this exemption. A seller may not accept a certificate of exemption for an entity-based exemption on a sale made at a location operated by the seller within the designated state if the state does not allow such an entity-based exemption. 1 2 3 Check if you are attaching the Multistate Supplemental form. If not, enter the two-letter postal abbreviation for the state under whose laws you are claiming exemption. Check if this certificate is for a single purchase and enter the related invoice/purchase order # ____________ . Please print Name of purchaser Business address City State Purchasers tax ID number State of issue Country of issue If no tax ID number, FEIN enter one of the following: Name of seller from whom you are purchasing, leasing or renting Sellers address City State Zip code 4 5 Drivers license number/State issued ID number state of issue number Zip code Foreign diplomat number Type of business. Circle the number that describes your business. 01 Accommodation and food services 11 Transportation and warehousing 02 Agricultural, forestry, fishing, hunting 12 Utilities 03 Construction 13 Wholesale trade 04 Finance and insurance 14 Business services 05 Information, publishing and communications 15 Professional services 06 Manufacturing 16 Education and health-care services 07 Mining 17 Nonprofit organization 08 Real estate 18 Government 09 Rental and leasing 19 Not a business 10 Retail trade 20 Other (explain)__________________________________ Reason for exemption. Circle the letter that identifies the reason for the exemption. A Federal government (department)__________________________ H Agricultural production #_ _______________________ B State or local government (name)_ _________________________ I Industrial production/manufacturing #______________ _ C Tribal government (name)_ _______________________________ J Direct pay permit #_ ___________________________ K Direct mail #__________________________________ D Foreign diplomat #______________________________________ E Charitable organization #_________________________________ L Other (explain)________________________________ F Religious or educational organization #______________________ G Resale #______________________________________________ 6 Sign here. I declare that the information on this certificate is correct and complete to the best of my knowledge and belief. Signature of authorized purchaser Print name here Title Date
Extracted from PDF file ky-sst.pdf, last modified March 2012
More about the Kentucky Streamlined Sales Tax Certificate of Exemption
This is a Streamlined Sales Tax Certificate, which is a unified form that can be used to make sales tax exempt purchases in all states that are a member of the Streamlined Sales and Use Tax Agreement. Please note that Kentucky may have specific restrictions on how exactly this form can be used.
Kentucky Streamlined Certificate Notes:
- Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of a taxable service.
- This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to the provisions of Kentucky Revised Statute 139.270 (Good Faith).
- The use of this certificate by the purchaser constitutes the issuance of a blanket certificate in accordance with Kentucky Administrative Regulation 103 KAR 31:111.
An additional, multi-state version of the SST Certificate, as provided by the Multistate Tax Commission, can be found here.
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|
|51A159||Farm Facilities Materials, Machinery and Equipment Exemption Certificate|
|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 SST form on this page out-of-date or not working? Please let us know and we will fix it ASAP.