51A126 Form – Fill Out and Use This PDF

Updated: Oct 29, 2026

The 51A126 form serves as a Purchase Exemption Certificate for certain entities in Kentucky. It verifies that the purchaser is a nonprofit educational, charitable, religious institution, or a Kentucky historical site, ensuring that the goods or services bought are to be used solely for exempt purposes. This form is critical for eligible entities seeking exemption from sales tax on qualifying purchases. To learn more about how to fill this form accurately or to submit your form, click the button below.

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51A126 Form PDF Details

Navigating the specifics of tax exemptions can be complex, particularly for institutions that qualify for such benefits due to their educational, charitable, religious, or historical status. Central to this process within the state of Kentucky is the 51A126 form, a crucial document that serves as a Purchase Exemption Certificate. Designed to certify that an institution is eligible for purchasing goods without the addition of sales tax, this form must be completed with precise details about the exempt institution and the nature of the purchase. It delineates between blanket and single purchase exemptions, requiring the institution to specify how the purchased goods or services will be utilized to support its exempt functions. Moreover, the form includes a stern reminder about the legal obligations and potential penalties for misuse, emphasizing the importance of adherence to its terms. It is explicit in its prohibition against usage by construction contractors for property purchases intended for fulfilling contracts with an exempt institution, underlining the strict regulations governing tax-exempt purchases. The 51A126 form embodies the intersection of tax law and the operational needs of Kentucky's non-profit entities, ensuring that qualifying purchases are made transparently and in compliance with state tax laws.

Question	Answer
Form Name	51A126 Form
Form Length	1 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	15 sec
Other names	form exemption kentucky, ky sales tax exempt form, tax exempt form, purchase exemption certificate

How to Fill Out Form 51A126

Form 51A126 at a glance

What it is: Form 51A126 is the Purchase Exemption Certificate of the Department of Revenue, Frankfort, Kentucky, and it is not valid unless completed.

Who signs: Under SIGN, sign on the Authorized Signature line and enter the Title and the Date.

The Exempt Institution is a Kentucky resident, nonprofit educational, charitable or religious institution, or Kentucky historical site.

A filled-in Form 51A126 example: a garden club buys office chairs

Form 51A126 example filled out, example: a garden club buys office chairs — Maria Sample signs the certificate for Sample Garden Club, a Kentucky nonprofit. She ticks Single Purchase, and the club buys office chairs from Example Supply Company, so Blanket stays empty. The picture shows the filled certificate, and all its values are invented.

How to fill out Form 51A126, box by box

Check Applicable Block: Blanket or Single Purchase

Check the applicable block: Blanket or Single Purchase.

Exemption Number and Name of Exempt Institution

Enter the Exemption Number and the Name of Exempt Institution, which you also write after "I hereby certify that".

Enter where the institution is located, in Kentucky.

Name of Vendor, Address and Description of property to be purchased

Enter the Name of Vendor and the Address of the vendor the personal property, digital property or services will be purchased from.

The property will be used solely within the exempt function of a charitable, educational or religious institution, or historical site. Under Description of property to be purchased, describe the property. In the event that the property purchased is not used for an exempt purpose, it is understood that you are required to pay the tax measured by the purchase price of the property. Any official or employee who uses this certificate to make tax-free purchases for his own personal use or that of any other person will be subject to the penalties provided in KRS 139.990 and other applicable laws. Under penalties of perjury, you swear or affirm that the information on this certificate is true and correct as to every material matter.

SIGN

Under SIGN, sign on the Authorized Signature line and enter the Title and the Date.

More rules for Form 51A126

CAUTION TO SELLER: This certificate cannot be issued or used in any way by a construction contractor to purchase property to be used in fulfilling a contract with an exempt institution. Sellers accepting certificates for such purchases will be held liable for the sales or use tax.

Sources

[1] Form 51A126 (12-09), Purchase Exemption Certificate, Kentucky Department of Revenue (the Official source link on this page).