Revenue Form 51A159, On-Farm Facilities Certificate of Exemption for Materials, Machinery and Equipment, must be used for such purchases.
Blanket certificate: use by the purchaser constitutes a blanket certificate, valid until the purchaser notifies the seller in writing that it is no longer valid.
Seller: a seller is relieved from the sales and use tax only if it maintains a file of these certificates for a period of not less than four years.
Caution: sellers failing to obtain a completed certificate will be held liable for the sales and use tax.
Questions: direct them to the Division of Sales and Use Tax, (502) 564-5170.
| Question | Answer |
|---|---|
| Form Name | Form 51A158 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 22 |
| Avg. time to fill out | 4 min |
| Edition | Rev 9-21 |
| Issuing agency | Kentucky Department of Revenue |
| Other names | 51A158, 51A-158, Form 51A158, KY 51A158, Kentucky Farm Exemption Certificate, Kentucky farm exemption form, Kentucky tax exempt form |
| Official source | Form 51A158 (Rev 9-21), Kentucky Department of Revenue |
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