Kentucky Streamlined Sales Tax Certificate of Exemption (Multistate)
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 (Multistate) (Form SST-MULTI) on this page. For other Kentucky sales tax exemption certificates, go here.
The purpose of this form is to simplify the reporting of your sales and use tax. You must first be registered with Streamlined Sales Tax Registration System and have an account set up in order to use this form. If you have an SSUTA, you can use this form as both a seller and a purchaser to streamline tax compliance across state lines. Sellers must have an established SSUTA account. Purchasers with an established account my claim sales tax exemptions, but it is their responsibility to know which states honor which exemptions as they vary from state to state.
Streamlined Sales Tax Certificate of Exemption (Multistate)51A260 (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 Certificate of Exemption Multi-state Supplemental Streamlined Sales and Use Tax Agreement Name of Purchaser STATE Reason for Exemption Identification Number (If Required) AR GA IA IN KS KY MI MN NC ND NE NJ NV OH OK RI SD TN UT VT WA WI WV WY SSUTA Direct Mail provisions are not in effect for Tennessee. The following nonmember states will accept this certificate for exemption claims that are valid in their respective state. SSUTA Direct Mail provisions do not apply in these states. XX XX XX XX XX XX XX XX XX XX XX XX XX XX
Extracted from PDF file ky-sst-multi.pdf, last modified January 2009
More about the Kentucky Streamlined Sales Tax Certificate of Exemption (Multistate)
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||Streamlined Sales Tax Certificate of Exemption|
|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-MULTI form on this page out-of-date or not working? Please let us know and we will fix it ASAP.