Form Ky Dor 51A105 Resale Certificate PDF Details

The Kentucky Department of Revenue's 51A105 Resale Certificate form stands as a pivotal document for businesses operating within the commonwealth, ensuring compliance with sales and use tax regulations. This certificate, integral for transactions where goods are intended for resale, leasing, or rental, mandates complete and accurate information for its validity. It distinguishes between blanket certificates, applicable to ongoing purchases, and single purchase certificates, tailored for one-time transactions. Businesses must affirm their engagement in selling, leasing, renting, manufacturing, or processing tangible personal property, digital property, or taxable services that are enumerated in KRS 139.200(g)-(q). Moreover, the form contains a clause obliging the purchaser to remit tax on any acquired goods or services not used as stipulated, thus underlining the legal responsibility to uphold tax laws strictly. Misuse or fraudulent use of this certificate attracts penalties, including criminal charges as per KRS 139.990(1), reinforcing the seriousness of the document. Sellers are cautioned against accepting resale certificates from contractors registered under consumer numbers in the 900,000 series, as doing so imposes tax liabilities on them. The form acts not just as a tool for tax compliance but as a safeguard protecting the fiscal integrity of the state's economy. Through this certificate, both buyers and sellers are reminded of their roles in maintaining a fair and regulated market environment.

QuestionAnswer
Form NameForm Ky Dor 51A105 Resale Certificate
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesresale certificate ky, resale certificate kentucky, ky resale certificate, editable ky resale certificate

Form Preview Example

Important—Certificate not

valid unless completed.

RESALE CERTIFICATE

Check Applicable Block

Blanket

Single Purchase

I hereby certify that _______________________________________________________________________________

Name of BusinessAddress

holds a valid Sales and Use Tax Permit, Account No. _______________, issued pursuant to the sales and use tax law and is

engaged in the business of selling, leasing or renting, industrial processing or manufacturing the following:

__________________________________________________________________________________________________

I further certify that the tangible personal property, digital property, or (effective on or after 7/1/2019) taxable services enumerated in KRS 139.200(g)-(q) described herein which I shall purchase from:

_____________________________________________________________________________________________________________

Name of Seller

Address

will be resold in the regular course of business, or leased or rented, as provided by Regulation 103 KAR 28:051, or used, as provided in KRS 139.470(9), in the manufacture or industrial processing of tangible personal property or digital property which will be resold. In the event any property or service purchased under this certificate is used for any purpose other than retention, demonstration or display while holding it for sale, lease or rental in the regular course of business, it is understood that I am required by law to report and pay the tax measured by the purchase price of such product. Description of product to be purchased:

_____________________________________________________________________________________________________________

_____________________________________________________________________________________________________________

Under penalties of perjury, I swear or affirm that the information on this certificate is true and correct as to every material matter.

Authorized Signature (Owner, Partner or Corporate Officer)

 

Title

 

 

 

 

 

Date

CAUTION TO SELLER: Contractors or other persons registered under a consumer number in the 900,000 series may not issue a resale certificate for any purchase. Sellers accepting certificates from such persons will be held liable for the sales or use tax.

NOTE: Any person who makes improper use of this certificate is subject to such penalties as provided by law including the criminal provisions of KRS 139.990(1).

 

DEPARTMENT OF REVENUE

51A105 (7-19)

Frankfort, Kentucky 40620

How to Edit Form Ky Dor 51A105 Resale Certificate Online for Free

Using PDF forms online is definitely a breeze with our PDF editor. Anyone can fill out resale ky how here in a matter of minutes. In order to make our editor better and less complicated to utilize, we consistently develop new features, with our users' feedback in mind. With a few easy steps, it is possible to begin your PDF journey:

Step 1: Access the PDF doc inside our editor by clicking on the "Get Form Button" at the top of this webpage.

Step 2: With this advanced PDF editing tool, you can do more than just fill in forms. Edit away and make your forms look perfect with customized textual content incorporated, or modify the file's original input to excellence - all that comes with an ability to insert any graphics and sign the PDF off.

It's straightforward to complete the form adhering to this practical guide! This is what you must do:

1. To start with, when filling out the resale ky how, start in the section that includes the next blanks:

Filling out segment 1 in sales tax exemption certificate kentucky

Step 3: Check everything you've typed into the blank fields and press the "Done" button. Right after getting afree trial account at FormsPal, you will be able to download resale ky how or email it at once. The file will also be at your disposal through your personal account page with all of your edits. We do not share or sell the details that you use whenever filling out documents at FormsPal.

Form Ky Dor 51A105 Resale Certificate isn’t the one you’re looking for?

Related Documents