Form 51a103e - Kentucky Accelerated Sales And Use Tax Worksheet
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1
2EFT
KENTUCKY ACCELERATED SALES AND USE TAX WORKSHEET
51A103E (05/2001)
NAME AND ADDRESS
Period Beginning:
Period Ending:
Account No.:
If during this period you did not make any sales and did not purchase any items subject to tax on
To avoid penalties mail
line 23(a) or 23(b), sign the return on the back and mail to the Revenue Cabinet by the due date.
by the due date.
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Dollars
Cents
Step 1ùCompute Net Receipts
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1. Total ReceiptsùGross sales and/or rental and lease receipts including
tax collected (enter here and on line 1 below) ..........................................
1
Deductionsù Enter applicable codes and amounts on return below.
Kentucky
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Deductions must be itemized and the appropriate
exemption
certificates are required to be kept on file unless otherwise indicated.
Codes
CCCD
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0 2 0
2. Sales for which resale certificates received (Revenue Form 51A105) ......
2
CCCD
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0 3 0
Sales for which agricultural certificates received
3.
3
(Revenue Forms 51A158 and 51A159) ...........................................................
CCCD
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0 4 0
4.
Sales for which purchase exemption certificates received
4
(Revenue Form 51A126) ..................................................................................
CCCD
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0 5 0
5. Sales of tax-exempt grocery store foodsùSee KRS 139.485 for examples
5
of tax-exempt food ...........................................................................................
CCCD
CCEFCEFCEFCD
Sales to government unitsù You must maintain a copy of the exemption
0 6 0
6.
6
authorization letter on file for sales to governments and special districts.
CCCD
CCEFCEFCEFCD
0 7 0
7. Sales in interstate commerce delivered to an out-of-state location by
7
your vehicle, common carrier or U.S. mail ...................................................
CCCD
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0 8 0
8. Sales of gasoline or special fuels on which Kentucky motor fuels tax
8
has been paid ...................................................................................................
CCCD
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9. Trade-in allowancesùFor accrual filers with trade-ins of like-kind
0 9 0
property that reported the entire sales price on line 1 .................................
9
CCCD
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10. Service and installation chargesùEnter the amount of service and in-
1 0 0
stallation included in line 1. (must be separately stated on customerÆs
10
invoice) ..............................................................................................................
CCCD
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1 1 0
11. Returned merchandiseù Enter the amount refunded or credited to your
11
customer provided tax was previously reported in prior months ..............
CCCD
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1 2 0
Bad debts and repossessions (accrual method only)ùDeduct bad debts if
12.
12
tax was previously paid and the debt written off for income tax purposes.
CCCD
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13.
Freight and delivery chargesù(See Regulation 103 KAR 30:070)
1 3 0
Handling charges are not deductible .............................................................
13
CCCD
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1 4 0
14. Cash discounts (accrual method only)ùLine 1 must include the amount
14
of taxable sales before discount .....................................................................
CCCD
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15. Sales of prescription medicines, medical oxygen, prosthetics and
1 5 0
15
physical aids ......................................................................................................
Sales of motor vehicles and motorcycles if they are to be licensed for
16.
CCCD
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1 6 0
use on the public highway and the appropriate usage tax was paid
16
under KRS 138.460 ...........................................................................................
CCCD
CCEFCEFCEFCD
1 7 0
17.
Sales for which enterprise zone exemption certificates received (Revenue
17
Forms 51A151 and 51A152) Enclose copy of certificates with this return.
CCCD
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18. OtherùUse Code 180 for other deductions not listed on lines 2 through
1 8 0
17. Specify type(s) and amount(s) in the space below .................................
18
CCCD
CCEFCEFCEFCD
1 9 0
19. OtherùUse Code 190 if additional space is required ...................................
19
Other DeductionsùList type(s) and amount(s) here and in the description box on the reverse
side of the return.
WORKSHEET
180
Keep top portion for your records.
190
(Step 1 continued on reverse)
Detach return below and submit on or before the due date.
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Dollars
Cents
ACCELERATED SALES AND USE TAX RETURN
1. Total receipts
Including Tax............
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Codes
Period Begin:
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CCCD
2. û 19.
Period End:
Deductions
Due Date:
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CCCD
Enter
Account No.:
appropriate
deduction
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CCCD
codes and
amounts
from
CCEFCEFCEFCD
CCCD
worksheet
above. See
instructions
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CCCD
if more
than 10
deduction
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CCCD
lines are
required.
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CCCD
CCEFCEFCEFCD
CCCD
51A103E9911
Kentucky Revenue Cabinet
Frankfort, KY 40620-0003
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CCCD
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CCCD
51A103E (05/2001)
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