Form 51A105 at a glance
What it is: Form 51A105 (1-23) is the RESALE CERTIFICATE of the DEPARTMENT OF REVENUE, Frankfort, Kentucky.
Who signs: Authorized Signature (Owner, Partner or Corporate Officer).
The business holds a valid Sales and Use Tax Permit, issued pursuant to the sales and use tax law.
A filled-in Form 51A105 example: a retailer certifies a single purchase
How to fill out Form 51A105, box by box
Check Applicable Block: Blanket or Single Purchase
Check Applicable Block: Blanket or Single Purchase.
Name of Business, Address and Account No.
After "I hereby certify that", enter the Name of Business and the Address.
Enter the Account No. of the valid Sales and Use Tax Permit.
What the business is engaged in
Enter what the business is engaged in in the "industrial processing or manufacturing the following" box.
The business is engaged in selling, leasing or renting, industrial processing or manufacturing.
Name of Seller, Address and Description of product to be purchased
Enter the Name of Seller and the Address on the line after "(d)-(ay)* described herein which I shall purchase from:".
The tangible personal property, digital property, or taxable services enumerated in KRS 139.200(2) (d)-(ay)* 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.
Enter the Description of product to be purchased.
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.
Sign: Authorized Signature, Title and Date
Under penalties of perjury, I swear or affirm that the information on this certificate is true and correct as to every material matter.
Sign on the Authorized Signature line, then enter the Title and Date.
More rules for Form 51A105
Important: the certificate is not valid unless completed.
Common questions about Form 51A105
Is there a penalty?
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).
When is this form not the right one?
The Resale Certificate may not be issued for the purchase of accommodations, sewer services, or admissions as described in KRS 139.200(2)(a)-(c). 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.
Sources
[1] Form 51A105 (1-23), Resale Certificate, Kentucky Department of Revenue (the Official source link on this page).