Kentucky Kentucky Sales and Use Tax Certificate of Resale (Schools)

Kentucky Sales and Use Tax Certificate of Resale (Schools)
51A227.pmd
51A227 (5-07)

Kentucky Sales and Use Tax

IMPORTANT

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

Certificate not valid
unless completed.

CERTIFICATE OF RESALE
(SCHOOLS)
Purpose of Form

Proper completion of this form will exempt nonprofit elementary and secondary schools and the organizations they sponsor or that are
affiliated with them from the payment of Kentucky Sales and Use Tax when they purchase property for resale. To qualify, the proceeds
from the resale of the property listed below must be used solely for the benefit of the elementary or secondary schools or their students.
Such organizations should use this form only if they do not have a purchase exemption certificate.
The form must be signed by an authorized representative of qualifying schools or by an authorized representative of a school-sponsored
or school-affiliated organization (such as a parent-teacher organization or band booster club).
The Kentucky Sales and Use Tax permit holder who sells property for resale to a qualifying school or school-related group will be
relieved of payment of the sales and use tax only if he maintains this certificate on file for a period of not less than four years.
Name of Vendor

Address

List of property to be purchased (itemize)

Cost

TOTAL
Name of School

Name of School-Related Organization

Address

Address

I, the undersigned, hereby declare, under the penalties of perjury, that I am a duly authorized representative of a qualifying school or
organization, and that the proceeds of the sale of the above-listed property will be used solely for the benefit of the above-named school
or its students. I also agree to immediately report and pay Kentucky Sales and Use Tax on the purchase price of the above property in the
event it is determined that any of the property described above is not tax-exempt. The information above, to the best of my knowledge
and belief, is true, correct and accurate.

Name of Authorized Representative (Print or type)

Title

Signature of Authorized Representative

Date

Further information may be obtained from the Department of Revenue, Division of Sales and Use Tax, P.O. Box 181, Frankfort,
Kentucky 40602-0181 or (502) 564-5170.