Form 51a159 - On-Farm Facilities Certificate Form Of Exemption For Materials, Machinery And Equipment

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51A159 (1-07)
ON-FARM FACILITIES
IMPORTANT
Commonwealth of Kentucky
CERTIFICATE OF EXEMPTION
See Reverse Side for
DEPARTMENT OF REVENUE
FOR
Additional Information
MATERIALS, MACHINERY AND EQUIPMENT
This certificate may be executed only for those 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 provisions of KRS 139.480. This certificate
may be executed (1) by the farmer who purchases the items directly from the retailer or (2) jointly by the farmer and a contractor who is under
contract with the farmer and purchases the property to fulfill the terms of the construction contract.
THE UNDERSIGNED HEREBY CERTIFIES THAT THE PROPERTY TO BE PURCHASED FROM:
_____________________________________________________________________________________________________________
Name of Vendor and Address
will be incorporated into an: (farmer must initial on the appropriate line)
_____
On-farm ratite raising facility
_____
On-site cervid facility
_____
On-farm grain/soybean facility
_____
On-farm aquaculture facility
_____
On-farm livestock or poultry raising facility
_____
On-farm buffalo raising facility
_____
On-farm llama or alpaca raising facility
__________________________________________________________________________________________
Description of Property to be Purchased
________________________________________________________________
_______________________________________________________________
Location of the Farm
Expected Completion Date
The use of this certificate by the purchaser constitutes the issuance of a blanket certificate and will remain valid until the completion
of the construction project. Purchases for repairs or renovations to the on-farm facility will require issuance of a separate certificate
per project.
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.
___________________________________________________
____________________________________________________
Farmer’s Name (Print)
Contractor
___________________________________________________
____________________________________________________
Signature
Sales/Use Tax Permit Number (if applicable)
___________________________________________________
By _________________________________________________
Driver’s License Number
State
Signature
Title
Date _______________________________________________
Date ________________________________________________
Address ____________________________________________
Address _____________________________________________
___________________________________________________
____________________________________________________
Contractor’s Note: This certificate may not be used to purchase or rent/lease construction equipment or consumable supplies used in fulfilling
a contract.
Caution: Sellers failing to obtain a completed certificate will be held liable for the sales and use tax pursuant to the good faith 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.

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