Kentucky Kentucky Resale Certificate (Exemption Certificate)

Kentucky Resale Certificate (Exemption Certificate)
Form 51A105
Check Applicable Block
Blanket	

Single Purchase	

I hereby certify that________________________________________________________________________________

Important—Certificate not
valid unless completed.
	

RESALE CERTIFICATE

Name of Business                      Address

holds a valid Sales and Use Tax Permit, Account No. _______________, issued pursuant to the sales and use tax law and is
engaged in the business of selling, leasing or renting, industrial processing or manufacturing the following:
__________________________________________________________________________________________________
	 I further certify that the tangible personal property, digital property, or taxable services enumerated in KRS 139.200(2)
(d)-(ay)* described herein which I shall purchase from:
__________________________________________________________________________________________________
Name of Seller                          Address

will be resold in the regular course of business, or leased or rented, as provided by Regulation 103 KAR 28:051, or used, as
provided in KRS 139.470(9), in the manufacture or industrial processing of tangible personal property or digital property which
will be resold. In the event any property or service purchased under this certificate is used for any purpose other than retention,
demonstration or display while holding it for sale, lease or rental in the regular course of business, it is understood that I am
required by law to report and pay the tax measured by the purchase price of such product. Description of product to be purchased:
__________________________________________________________________________________________________
__________________________________________________________________________________________________
	

Under penalties of perjury, I swear or affirm that the information on this certificate is true and correct as to every material matter.

__________________________________________________________________________________________________
Authorized Signature (Owner, Partner or Corporate Officer)	

Title	

Date

CAUTION TO SELLER: *The Resale Certificate may not be issued for the purchase of accommodations, sewer services, or admissions as described
in KRS 139.200(2)(a)-(c). Contractors or other persons registered under a consumer number in the 900,000 series may not issue a resale certificate
for any purchase. Sellers accepting certificates from such persons will be held liable for the sales or use tax.
NOTE:	 Any person who makes improper use of this certificate is subject to such penalties as provided by law including the criminal provisions of
KRS 139.990(1).

51A105 (1-23)

DEPARTMENT OF REVENUE
Frankfort, Kentucky 40620