Kentucky Application for Sales Tax Purchase Exemption

Application for Sales Tax Purchase Exemption
Form 51A125
51A125 (03-25)

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

APPLICATION, UPDATE OR CANCELLATION FOR PURCHASE EXEMPTION
Sales and Use Tax

New Applicants: This application should only be filed by charitable, educational or religious institutions and/or those that file as
disregarded, resident, single member LLC’s who are solely owned by a qualified charity, educational or religious institution,
historical site, cemeteries, and units of federal, state or local government.

SECTION A -

REASON FOR COMPLETING THIS APPLICATION

Must be Completed

Date of Application:
☐ Applying as a new Purchase Exemption Applicant
☐ Requesting to Cancel an Existing Purchase Exemption ID or Removing a Subordinate Location
☐ Updating Information for an Existing Purchase Exemption ID
☐ Adding a New Subordinate Location to an Existing Purchase Exemption ID
Required: If you are adding a New Subordinate Location you must provide the Existing Purchase Exemption ID
Purchase Exemption ID:

SECTION B -

ORGANIZATION INFORMATION

Must be Completed

Legal Name:
DBA Name:
SOS ID (If Applicable):

Required: If your organization does not have a Federal Employer Identification Number (FEIN) you must provide
the Social Security Number (SSN) and name of the responsible party (RP).
FEIN:

SSN:

RP Name:

Questionnaire
Does the Organization hold a Sales and Use Tax Account ID?
Does the Organization make any Retail Sales?
☐ Yes

☐ No

If yes, provide the Sales and Use Tax Account ID:

Location Address

☐ Yes

☐ No

If yes, list the type of sales:

Street Address (Do NOT List a PO Box):

Mailing Address
☐ Mailing Address is the same as Location Address
Street Address or PO BOX:

City:

City:

State:

County:
Zip Code:
Organization Phone Number

State:

County:
Zip Code:
Organization Email Address

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51A125 (03-25)

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

Organization Type
Required: Is your organization located in Kentucky?

☐ Yes

☐ No

Required: Identify your Organization Type by selecting one of the checkboxes below ☐ Educational – College or Vo-Tech
☐ Educational – Public
☐ City Government
☐ Religious
☐ Federal Government
☐ Other State or Local Funded
☐ Cemetery
☐ State Government

☐ Organization or Association
☐ County Government
☐ Charitable
☐ Educational – Private School
☐ Historical Site
☐ Federal Job Corp.
☐ Special District

Provide an explanation of the organization’s primary function(s) Attach a separate page, if necessary

SECTION C -

CONTACT INFORMATION

Must be Completed

Required: Provide the contact information for the individual that should be contacted by the Department of Revenue in order
to process your application or to request information regarding your organization.
Organization Contact Phone Number + Ext.
Organization Contact Name
Organization Contact Email Address

SECTION D -

APPLICATION SUBMISSION, UPDATE, CANCELLATION, OR SUBORDINATE ADDITION

Please Take Note

Note: Your application or information update should be submitted to the Department of Revenue via the address, email, or fax
number below:
Address:

Fax:
Email:

Kentucky Department of Revenue
Division of Sales and Use Tax
PO BOX 181, Station 67
Frankfort, Kentucky 40602-0181
(502) 564 – 2041
[email protected]

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51A125 (03-25)

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

SECTION E -

SIGNATURES

Must be Completed

I hereby certify that the above statements are correct to the best of my knowledge and belief and that I am authorized to
sign this application. I agree that in the event it is determined that any of the property purchased is not tax-exempt I will
immediately report and pay the required tax measured by the purchase price of this property.
Signature:
Printed Name:
Title:
Date:

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51A125 (03-25)

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

INSTRUCTIONS

In order for your application to be accepted and reviewed you must submit supporting documentation based on the
Organization Type selected in Section B of the application. Locate the Organization Type, listed below, and attach the requested
documentation to your application upon submission.

PLEASE NOTE - If your application is APPROVED:
 You will be permitted to make purchases of tangible personal property, digital property or services without payment of
sales and use tax to the supplier. However, purchases of any items not to be used within the exempt function of the
organization are taxable.
 A letter of authorization will be mailed to the organization which will contain the Purchase Exemption ID and
instructions for properly claiming the exemption on purchases.
 If the organization makes taxable sales and is not an education or charitable institution, a sales and use tax permit is
required.
CHARITABLE
ORGANIZATION or ASSOCIATION
EDUCATIONAL – Public, Private School, College or Vo-Tech

RELIGIOUS

 A copy of the Articles of Incorporation or By-Laws
 A copy of the 501(c)(3) Letter of Determination from
the Internal Revenue Service (IRS)
 A copy of a Financial Summary that includes a
detailed Schedule of Receipts and Disbursements
Note: Examples of acceptable financial documents include
but are not limited to a Treasurer’s Report, an Annual Budget,
or a Profit/Loss statement.

 A copy of the Articles of Incorporation of By-Laws
 A copy of a Financial Summary that includes a
detailed schedule of Receipts and Disbursements
 A statement from a Local County Official (Mayor,
Judge, PVA, Sheriff or County Clerk) stating that the
organization is holding services at the location
provided on the application or a copy of the 501(c)(3)
Letter of Determination from the Internal Revenue
Service (IRS)
CEMETERY
 A document or statement from your PVA Office
verifying that the cemetery is exempt from Property
Tax.
 A copy of the Articles of Incorporation
 A detailed Schedule of Receipts and Disbursements
Note: Examples of acceptable financial documents include
but are not limited to a Treasurer’s Report, an Annual Budget,
or a Profit/Loss statement

SPECIAL DISTRICT
 A copy of the Articles of Incorporation
 A copy of the registration filed with the County Clerk

HISTORICAL SITE
 A copy of letter from the Kentucky Heritage
Commission confirming the organization’s listing in
the National Register
``



OTHER STATE or LOCAL FUNDED
 An explanation detailing how the organization is
funded. The provided documentation must include all
funding



GOVERNMENT – City, County, State, or Federal
FEDERAL JOB CORP.
 Written documentation confirming the official status of the organization or agency.
Required: Out-of-State Organizations must provide proof of exemption from sales tax in the organization state, in addition to
other required documents listed above based upon Organization Type.

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