Complete the Kentucky Farm Exemption Certificate using our free online PDF editor. Follow these steps:
Step 1: Click the "Get Form" button at the top of this page to open the editor. The tool loads in your browser without any software download needed.
Step 2: Fill in the required fields: farmer's name, date, and a description of the exempt items being purchased. Check the relevant exemption categories, such as livestock feed, farm machinery, or fuel for farming operations.
Step 3: Review each entry carefully, then click "Done" to download or email your completed form. FormsPal does not store or share your personal information.
Frequently Asked Questions About Form 51A158
Who needs to fill out the 51A158 form?
Kentucky farmers who purchase farm machinery, livestock feed, farm chemicals, fuel, or other qualifying agricultural supplies must provide Form 51A158 to the vendor at the time of purchase to claim the sales tax exemption.
What purchases qualify for the Kentucky Farm Exemption Certificate?
Qualifying purchases include farm machinery, livestock feed and bedding, farm chemicals and fertilizers, fuel used in farming operations, and tangible property consumed directly in agricultural production. For on-farm facility construction, a Farm Partial Exemption Certificate is required instead.
What happens if the certificate is misused?
If a purchaser uses the Farm Exemption Certificate for non-qualifying purchases, they become liable for the unpaid sales tax under KRS 139.490. The certificate is signed under penalties of perjury.
Where can I find related Kentucky tax forms?
Other Kentucky tax forms available on FormsPal include the 51A126 Form and the Kentucky DOR 51A105 Resale Certificate.