Form 51a125 - Application For Purchase Exemption Sales And Use Tax (Page 2 of 2) in pdf

SPECIAL INSTRUCTIONS

Historical Sites

(1) A copy of the letter from the Kentucky Heritage Commission conﬁ rming your listing in the National Register must be

attached to this application.

(2) Admission charges to historical sites qualifying for exemption are not subject to sales tax. However, historical sites are liable

for tax on any other retail sales such as meals, arts and crafts, souvenirs, etc.

Charitable, Educational and Religious Institutions

(1) A copy of the Articles of Incorporation and a detailed schedule of receipts and disbursements must be attached to this

application.

(2) The letter from the Internal Revenue Service which determines that your organization is exempt from income taxation under

Section 501(C)(3) of the Internal Revenue Code must be attached to this application.

Units of Federal, State or Local Government

(1) Units of local government include cities, counties and all special districts as deﬁ ned in KRS 65.005.

(2) Special districts must attach a copy of the registration ﬁ led with the county clerk as required by KRS 65.005.

(3) Each administrative division within a federal or state unit, city or county which performs a speciﬁ c function and makes

purchases in its own name is required to ﬁ le a separate application.

Cemeteries

(1) A copy of the Articles of Incorporation and a detailed schedule of receipts and disbursements must be attached to this

application.

(2) Attach a copy of the ruling which grants the organization an exemption from property tax.

IF YOUR APPLICATION IS APPROVED

(1) You will be permitted to make purchases of tangible personal property, digital property or services without payment of sales

and use tax to the supplier. However, purchases of any items not to be used within the exempt function of the organization

are taxable.

(2) A letter of authorization will be mailed to you which will contain an exemption number and instructions for properly claiming

the exemption on purchases.

(3) If the organization makes taxable sales and is not an educational or charitable institution, a sales and use tax permit is

required.

OUT–OF–STATE ORGANIZATION

In addition to the above, you must submit a copy of the exemption letter or authorization to show proof of exemption from sales

tax in your state.

IMPORTANT: The Department of Revenue must be notiﬁ ed promptly of any change in the name, address or nature of the organization

from the information submitted in this application. Please refer to the purchase exemption number issued to the

organization when corresponding with the Department.

Mail completed application to the Division of Sales and Use Tax, Department of Revenue, P.O. Box 1274,

Frankfort, Kentucky, 40602–1274.

Form 51a125 - Application For Purchase Exemption Sales And Use Tax Page 2