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Kentucky: Are You Using the Right Tax Form?


 If you raise tiny horses in Kentucky, there are tax forms for you.

The Kentucky Department of Revenue has released an emergency administrative regulation in order to ensure that Kentucky taxpayers have all forms and instructions needed to file and pay tax returns on time. The emergency regulation will soon be replaced by an identical ordinary administrative regulation.

Proper forms, permits, worksheets and certificates (both resale and exemption) are among the information provided in the emergency regulation. Examples include:

  • Kentucky Consumer’s Use Tax Worksheet (Revenue Form 51A113);
  • Consumer’s Use Tax Return (Revenue Form 51A113(O));
  • Certificate of Exemption Machinery for New and Expanded Industry (Revenue Form 51A111);
  • Purchase Exemption Certificate (Revenue Form 51A126); and
  • Out-of-State Purchase Exemption Certificate (Revenue Form 51A127).

There number of forms available is dizzying. Specific exemption certificates exist for specific industries, from raising horses to pollution control to delivery of aircraft, campers and trailers. Likewise, specific Direct Pay Authorization forms exist for various industries: charter buses, truck parts, etc. And so on.

New on the emergency regulation is information regarding disaster relief, including:

  • Sales and Use Tax Refund (Revenue Form 51A600);
  • Information Sharing and Assignment Agreement for Disaster Relief Refund Claims (Revenue Form 51A601); and
  • Expenditure Report for Building Materials Disaster Relief Funds (Revenue Form 51A602).

Since Kentucky is a Streamlined Sales and Use Tax (SST) state, numerous SST forms are also included in the emergency regulation.

Are you using all the right tax forms? Are you sure?

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.