Kentucky Sales Tax Exemptions
| Exemption Reason | Form | Issued By | XMPT Delivery |
|---|---|---|---|
| Resale Certificate | 51A105 | Purchaser | Create |
| Purchase Exemption | 51A126 | Purchaser | Create |
| Out-of-State Purchase | 51A127 | Purchaser | Create |
| Agricultural Exemption | 51A158 | Purchaser | |
| Energy/Fuel Exemption | 51A131 | Purchaser |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
- Kentucky's sales and use tax rate is 6% with no local sales taxes.
- Kentucky is a member of the Streamlined Sales and Use Tax Agreement.
- Kentucky resale certificates (Form 51A105) do not expire.
- All forms must include complete vendor (seller) name and address information.
- Kentucky's exemption forms should be dated by the department requiring the exemption.