Farm Exemption Certificate printable pdf download

51A158 (6-14)

IMPORTANT

Commonwealth of Kentucky

FARM EXEMPTION CERTIFICATE

DEPARTMENT OF REVENUE

See Reverse Side for

Additional Information

This certificate may not be issued for purchases of tangible personal property (materials, machinery and equipment) which will be incorporated

into the construction, repair or renovation of on-farm facilities exempt under the provision of KRS 139.480. Revenue Form 51A159, On-Farm

Facilities Certificate of Exemption for Materials, Machinery and Equipment, must be used for such purchases.

__________________________________________________

___________________________________________________

Name of Farmer (Print)

Farm Location

__________________________________________________

___________________________________________________

Driver’s License Number

State

Name of Seller (Print)

__________________________________________________

___________________________________________________

Mailing Address

Seller’s Address

I hereby certify that I am a farmer regularly engaged in the occupation of : (farmer must check appropriate line(s))

____

tilling and cultivating the soil for the production of crops;

____

raising and feeding livestock or poultry the products of which ordinarily constitute food for human consumption; or

____

raising and feeding llamas, alpacas, ratites, buffalo, aquatic organisms or cervids.

I also certify that I have read and understand the information contained on the reverse side of this certificate and that the tangible personal

property that I shall purchase as indicated below will be used for the exempt purpose(s) provided for under KRS 139.480.

Farmer must CHECK appropriate line(s).

____

Baling twine and wire

____

Farm chemicals

____

Farm machinery, attachments and repair/replacement parts therefor

____

Farm work stock

____

Feed and feed additives

____

Gasoline, special fuels, natural gas or liquefied petroleum gas

____

Livestock or poultry the products of which ordinarily constitute food for human consumption

____

Ratites, llamas, alpacas, buffalo, aquatic organisms, or cervids

____

Seed or fertilizer

____

Embryos and semen used in the reproduction of livestock

____

Water used in the production of crops as a business or in the raising of livestock/poultry, ratites, llamas, alpacas, buffalo, aquatic

organisms, dairy cattle and cervids.

Blanket Certificate: The use of this certificate by the purchaser constitutes the issuance of a blanket certificate and will remain valid

until the purchaser notifies the seller in writing that it is no longer valid.

I, the purchaser, understand that if the property described above is used in a nonexempt manner, I am liable for the payment of sales tax

as provided in KRS 139.490, as if I were the retailer making a retail sale of the property at the time of such use and the cost to me shall be

deemed the gross receipts from such retail sale. I will immediately remit to the Department of Revenue, Frankfort, Kentucky 40620, the

required tax measured by the purchase price of the property. I also understand that the department shall hold the purchaser liable for the

remittance of the tax and may apply any penalties as provided in KRS 139.990.

Under penalties of perjury, I swear or affirm that the information on this certificate is true and correct as to every material matter.

_________________________________________________

__________________________________

Farmers Name

Date

Caution: Sellers failing to obtain a completed certificate will be held liable for the sales and use tax pursuant to the provisions of KRS 139.270. A seller

of tangible personal property shall be relieved from the sales and use tax only if he maintains a file of these certificates for a period of not less than four

years as provided by KRS 139.720.

Farm Exemption Certificate

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