Form 51a113(O) - Consumer'S Use Tax Return (Page 2 of 2) in pdf

NOTICE

This form is to be filed only by persons or firms liable for use tax who are not: (1) registered consumers or (2) registered retailers.

Registered consumers and retailers must use returns mailed to them by the Department.

INSTRUCTIONS

Time and Place for Filing—A consumer’s use tax return is due 20 days following the month in which a purchase of tangible personal

property and digital property is made upon which Kentucky sales or use tax has not been paid. The return together with remittance for

the total amount due shall be mailed to the Department of Revenue, Frankfort, Kentucky 40619. Remittance should be made payable

to the Kentucky State Treasurer.

Tax Rate—The use tax rate is 6 percent of the sales price of all tangible personal property and digital property purchased during the

month without payment of sales tax.

Sale Price—This means the cost of the tangible personal property and digital property to the purchaser less any cash discount received,

valued in money or otherwise.

Tangible Personal Property and Digital Property—This means personal property that is tangible and movable such as mobile homes,

campers, airplanes, lumber, clothing, tools, machines, furniture and all other types of goods and merchandise. Digital property means

any of the following which is transferred electronically: digital audio works, digital books, finished artwork, digital photographs,

periodicals, newspapers, magazines, video greeting cards, audio greeting cards, video games, electronic games and any digital code

related to this property.

Completing the Return—List in the space provided all purchases of tangible personal property and digital property subject to use tax,

and enter the total on Line 1. All tangible personal property purchased for storage, use or consumption without payment of Kentucky

sales and use tax should be listed and included on Line 1.

Penalties and Interest—The penalty for failure to file a return by the due date is 2 percent of the tax for each 30 days or fraction thereof.

The total late filing penalty shall not exceed 20 percent of the tax except when the percentage penalty would be less than $10. In such

case the penalty shall be $10. Interest will apply to any late payments as provided by KRS 131.183.

The penalty for failure to pay the tax within the time prescribed is 2 percent of the tax not timely paid for each 30 days payment is

late—a minimum of $10 is imposed.

Compensation—Compensation is not allowable on any tax not paid on or before the due date. (Compensation shall not exceed $50.)

Additional Space for Listing Tangible Personal Property and Digital Property Subject to Use Tax

Date of

Sale Price of

Name and Address of Seller

Description of Property

Purchase

Property Purchased

Subtotal: Sale price of purchases (include in total on Line 1, front page) ............................................. $

Form 51a113(O) - Consumer'S Use Tax Return Page 2