Form 51a132 - Kentucky Sales And Use Tax Equine Breeders Supplementary Schedule

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51A132 (6-05)
Commonwealth of Kentucky
KENTUCKY SALES AND USE TAX
DEPARTMENT OF REVENUE
EQUINE BREEDERS
SUPPLEMENTARY SCHEDULE
Horse Farm/Breeder ______________________________________________
Sales Tax Account No. ____________________
Address ________________________________________________________
Report for:
________________________________________________________
Period Beginning ____________________
________________________________________________________
Period Ending _______________________
Name of Breeder ________________________________________________
INSTRUCTIONS: To ensure the tax collected from the sale of horse breeding, provide the following information as requested below.
Complete the information for each period for which the business files a sales and use tax return within 20 days following the period
ending indicated above. Mail the completed schedule to the address below.
Kentucky Department of Revenue
Division of Sales and Use Tax
P.O. Box 181, Station 66
Frankfort, Kentucky 40602-0181
1. Amount of taxable receipts included on line 22 of the sales tax return from
the equine breeding fees .......................................................................................................................... $ ___________________
2. Gross Kentucky sales and use tax applicable to taxable horse breeding receipts (line 1 x .06) ............ $ ___________________
3. Claimed compensation (line 2) (Deduct 1.75% of the first $1,000 and 1% of the amount in excess
of $1,000. Total compensation may not exceed $1,500.) ....................................................................... $ ___________________
4. Net Kentucky sales and use tax applicable to equine breeding fees (line 2 minus line 3) ..................... $ ___________________
I declare, under penalties of perjury, that this schedule has been examined by me and, to the best of my knowledge and belief, it is true,
correct and complete.
Signature
Title
Date
➤ This document is a supplementary schedule to be filed separately from and in addition to the company’s regular
Kentucky sales and use tax return.
➤ The Kentucky Horse Racing Authority has advised that failure to complete the supplementary schedule may
result in loss of current and future funding.

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