Form 51a151 - Enterprise Zone Sales And Use Tax Exemption Certificate Form For Qualified Businesses Machinery And Equipment
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151A151 (1-07)
ENTERPRISE ZONE SALES AND USE TAX EXEMPTION CERTIFICATE
Commonwealth of Kentucky
FOR QUALIFIED BUSINESSES MACHINERY AND EQUIPMENT
DEPARTMENT OF REVENUE
This certificate may be executed by a qualified business designated by the Enterprise Zone Authority of Kentucky only for those
purchases of machinery and equipment which qualify for exemption from sales and use tax under Kentucky Revised Statute
154.45-090(3). See Kentucky Regulation 306 KAR 1:010 for further detail. Any person who makes improper use of this certificate
is subject to such penalties as provided by law. *Effective January 1, 2007, only those purchases made for installation in the
Hopkinsville Enterprise Zone will qualify for exemption. All other enterprise zones have expired as follows: Louisvile,
Hickman, 12-31-03; Covington, Ashland, 12-31-04; Lexington, Owensboro, 12-31-05 and Knox County, Campbell County,
Paducah, 12-31-06.
THE UNDERSIGNED HEREBY CERTIFIES: That the equipment or machinery to be purchased from
__________________________________________________________________________________________________________
Name and Address of Vendor
will be used within an enterprise zone as required by KRS 154.45-090(3) and will be installed at* _________________________
__________________________________________________________________________________________________________
Cost of property to be purchased ________________________________________ Description ________________________
__________________________________________________________________________________________________________
The undersigned agrees that in the event it is determined that any of the property described above is not tax-exempt, the
undersigned will immediately report and pay to the Department of Revenue the required tax measured by the purchase
price of the property.
IMPORTANT:
Form to be executed in duplicate. Exemption will be disallowed if complete and correct information
is not furnished. The use of this certificate by the purchaser does not constitute the issuance of a
blanket certificate. Purchasers must issue a separate certificate for each exempt transaction.
Under the penalties of perjury, I swear or affirm that the information on this certificate is true and correct as to every
material matter.
__________________________________________________
_________________________________________________
Name of Qualified Business
Name of Contractor
Under Contract with Qualified Business
_______________________________
________________
_________________________________________________
Enterprise Zone Business Number
Date Issued
Name of Subcontractor
Issued by Enterprise Zone Authority of Kentucky
(If
Applicable)
(01- and 02- prefixes invalid after December 31, 2003)
(03- and 04- prefixes invalid after December 31, 2004)
(05- and 06- prefixes invalid after December 31, 2005)
(07-, 08- and 09- prefixes invalid after December 31, 2006)
By ______________________________________________
By ________________________________________________
Signature
Title
Signature
Title
(Company Making Purchase)
By ________________________________________________
Print Name
Date ____________________________________________
Date ______________________________________________
Address _________________________________________
Address ___________________________________________
________________________________________________
__________________________________________________
Caution:
A seller of tangible personal property accepting or soliciting certificates 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.
(To be valid, this form must be executed in duplicate. Original to be retained by the seller, copy must be mailed by the seller to
the Kentucky Department of Revenue, Frankfort, Kentucky 40619, with the appropriate month’s return.)
COPY DISTRIBUTION: WHITE—Seller
CANARY—Department of Revenue
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