Form 51a152 - Exemption Certificate For Building Materials

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51A152 (1-07)
ENTERPRISE ZONE SALES AND USE TAX
Commonwealth of Kentucky
EXEMPTION CERTIFICATE FOR BUILDING MATERIALS
DEPARTMENT OF REVENUE
This certificate may be executed only for those purchases of building materials which will be used in remodeling, rehabilitation
or new construction in an enterprise zone so as to qualify for exemption from sales and use tax under Kentucky Revised
Statute 154.45-090(2). This exemption does not apply to materials used in normal repairs and maintenance of existing
structures. 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 building materials to be purchased from
__________________________________________________________________________________________________________
Name and Address of Vendor
will be used within an enterprise zone as required by KRS 154.45-090(2) and will be permanently 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 Business or Person
Name of Contractor under Contract
Entitled to Exemption
with Person Entitled to Exemption
__________________________________________________
_________________________________________________
Authorized Signature
Title
Contractor’s Sales or Use Tax Account Number
(If Applicable)
Date ______________________________________________
_________________________________________________
Name of Subcontractor
Address ___________________________________________
By ______________________________________________
__________________________________________________
Signature
Title
Date ____________________________________________
Contractor’s Note: This certificate may not be used to purchase
Address _________________________________________
construction equipment or consumable supplies used in fulfilling
a contract.
________________________________________________
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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