Form 51a109 - Application For Energy Direct Pay Authorization Page 2
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1
2If you choose to apply for the UGRLT energy exemption, you must complete all sections denoted with a double asterisk
(**) and you will be required to file monthly UGRLT returns electronically via KY E-Tax.
INSTRUCTIONS
Complete all information requested on the reverse side of this form. Include copies of invoices for all energy purchases made
in the last completed fiscal or calendar year. Attach a schedule showing the account classification and amount (based on the
last completed calendar or fiscal year) of all costs included in computing the cost of production except for the cost of energy or
energy-producing fuel. The cost of production must be computed on the basis of plant facilities. The term “plant facilities”
means all permanent structures affixed to real property at one location. Therefore, if you operate more than one facility,
an application must be completed on each location for which you are seeking the Energy Direct Pay Authorization.
The following accounts or similar classifications should be included in the cost of production computation:
Direct Materials
Direct Labor
Overhead Expenses:
Depreciation for Plant Equipment
Insurance for Plant Equipment
Taxes for Plant Equipment
Rent or Depreciation for Plant Building
Heat, Lights, and Water
Compensation Insurance
Indirect Materials
Indirect Labor
Miscellaneous Factory Expenses
Administrative Expenses Allocated to Cost of Production
Office Expenses Allocated to Cost of Production
SPECIAL INSTRUCTIONS FOR COAL MINES AND QUARRIES
The following accounts must also be included in the cost of production: Rents, Royalties, Cost Depletion, Reclamation and
Severance Tax.
**UGRLT EDP ONLY**
SPECIAL INSTRUCTIONS FOR FACILITIES UTILIZING OTHER FUELS AS AN ENERGY SOURCE
When calculating the amount of energy relative to the UGRLT energy exemption, please note that energy or energy-
producing fuel such as diesel fuel, coal, coke, fuel oil, kerosene, propane, steam, nitrogen and bottled gases are not
subject to the UGRLT, therefore they are excluded in the calculation of energy costs. However, such energy costs
are included in the cost of production, as evidenced by the addition of Line 5 to Line 1 to obtain the UGRLT cost of
production on Line 7. If your allowable cost of energy exceeds the 3 percent cost of production, you qualify for the
energy exemption for the UGRLT.
IF YOUR APPLICATION IS APPROVED:
(1)
You will be permitted to purchase all energy or energy-producing fuel for the qualifying facility without payment of the sales
or use tax, and if applicable, the UGRLT. You will be required to estimate the cost of such energy or energy-producing fuel
which does not exceed 3 percent of the cost of production, and remit the applicable tax on the estimated amount monthly
to the Department of Revenue.
(2)
A letter of authorization for each applicable exemption will be mailed to you. You must forward a copy of the letter(s) to
each of your suppliers of energy or energy-producing fuel, and the letter(s) must be maintained by the suppliers to verify
non-taxability of the energy purchases.
(3)
You will be required to report the Estimated Monthly Cost of Energy or Energy-Producing Fuel Subject to Tax each month
on Line 23b of the Sales and Use Tax Return (Form 51A102) and, if applicable, on Line 5b of the monthly UGRLT return.
An annual return for each authorized tax exemption must be filed within four months after the end of your calendar or
fiscal year reconciling the estimated cost of energy or energy-producing fuel subject to tax with the actual cost subject to
tax for the period. These forms (Form 51A109 and Form 73A902) will be available on the Department of Revenue web
site: Any additional tax due must be paid with the annual return(s). If amounts were overpaid on the
monthly returns, a refund will be issued or, for UGRLT EDP only, credit may be taken on the estimate for the succeeding
year.
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