The Kentucky Department of Revenue's Form 51A158 is the Farm Exemption Certificate, letting qualifying farmers purchase tangible personal property without sales tax under KRS 139.480.
Qualifying purchases include farm machinery and equipment, livestock feed and bedding, farm chemicals and fertilizers, fuel used in farming operations, dairy cattle and cervids, aquaculture products, and crop-production materials. Construction materials for on-farm facilities require a separate Farm Partial Exemption Certificate (Form 51A159).
Both buyer and seller share responsibility for proper use. Applying the certificate to non-qualifying purchases makes the buyer liable for the sales tax under KRS 139.490. The purchaser signs under penalties of perjury, confirming the goods are for qualifying farm use only.
| Question | Answer |
|---|---|
| Form Name | 51A158 Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | farm tax exemption form, kentucky farm sales tax exemption form, how do i get a farm tax exempt number in ky, how to get a farm tax id number in kentucky |