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10A100-I (3-07)

Page 4

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57.

Estimated Gross Monthly Sales—Enter estimated amount

If you wish the consumer’s use tax returns and

of monthly sales in Kentucky.

correspondence be sent somewhere other than the

location address listed on Page 1, Section B, Item 7,

58.

Send Mail Related to This Account to—

complete the mailing address in this section. You may

•

If your mailing address is the same as the business

include a P.O. Box here.

location address you listed on Page 1, Section B, Item

63.

County—If mailing address is in Kentucky, enter county

7, check the box and skip questions 59 and 60.

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name. If out-of-state, leave blank.

If you wish the sales and use tax returns and

64.

Mailing Address Telephone—Enter the telephone number

correspondence be sent somewhere other than the

for the listed mailing address; include area code.

location address listed on Page 1, Section B, Item 7,

complete the mailing address in this section. You may

SECTION G—CORPORATION INCOME TAX ACCOUNT AND

include a P.O. Box here.

SECTION H—LIMITED LIABILITY ENTITY TAX ACCOUNT.

Note: All corporations and all limited liability entities should be

59.

County—If mailing address is in Kentucky, enter county

registered with the Kentucky Secretary of State’s Office. You may

name. If out-of-state, leave blank.

contact their office at (502) 564-2848, or visit their Web site at

60.

Mailing Address Telephone—Enter the telephone number

for the listed mailing address; include area code.

Note to corporations exempt from federal income taxation:

Corporations which are exempt from federal income taxation under

SECTION F—CONSUMER’S USE TAX ACCOUNT (Must be

Section 501 of the Internal Revenue Code must complete Sections

completed if you answered “Yes” to ANY question 34 through

A, B and C, and answer questions 65 through 67 in Section G. A

36.)

copy of the determination of exemption letter issued by the IRS

must be attached to the application.

Pursuant to KRS 139.330, a 6 percent use tax is due if you make

65. &

out-of-state purchases of tangible personal property for storage,

71.

Date of Incorporation/Organization—Enter the month and

use, or other consumption in Kentucky and did not pay at least 6

year your corporation was incorporated or your limited

percent state sales tax to the seller at the time of purchase. For

partnership, LLP, LLC, REIT, RIC, REMIC or FASIT was

example, if you order from catalogs, make purchases through the

organized.

Internet, or shop outside Kentucky for items such as construction

66. &

supplies, construction equipment, office furniture, computer

72.

State of Incorporation/Organization—Enter the state in

equipment, medical equipment, software, office supplies, books,

which your business or organization was incorporated or

or subscribe to magazines or professional journals, you will owe

organized.

use tax to Kentucky. This list is not all inclusive. It is important to

67. &

remember that use tax applies only to items purchased outside

73.

Qualification Date—For out-of-state businesses, enter the

Kentucky, including another country, which would have been taxed

month and year you qualified with the Secretary of State to

if purchased in Kentucky.

do business in Kentucky.

If you are an out-of-state construction business and you bring

68. &

construction equipment into Kentucky for use in this state, you will

74.

Send Mail Related to This Account to—

be required to compute a taxable amount of use tax on the duration

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If your mailing address is the same as the business

of time the equipment is used in this state.

location address you listed on Page 1, Section B, Item 7,

check the box and skip questions 70 and 71.

61.

Date Purchases Began or Will Begin—Give the date that

•

If you wish the corporation income or limited liability entity

purchases of tangible personal property began or will begin.

tax returns and correspondence be sent somewhere other

Note: If your business did make or will make a one time

than the location address listed on Page 1, Section B,

only out-of-state purchase or will not regularly make

Item 7, complete the mailing address in this section. You

these types of purchases, you will need to complete

may include a P.O. Box here.

Form 51A113(O), Consumer’s Use Tax Return, to report

69. &

and pay the applicable use tax. Do not complete this

75.

County—If mailing address is in Kentucky, enter county

section to apply for a Consumer’s Use Tax Account. To

name. If out-of-state, leave blank.

obtain Form 51A113(O), call the Division of Sales and

70. &

Use Tax at (502) 564-5170 or download the form from

76.

Mailing Address Telephone—Enter the telephone number

our Web site at .

for the listed mailing address; include area code.

62.

Send Mail Related to This Account to—

The Kentucky Department of Revenue does not

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If your mailing address is the same as the business

discriminate on the basis of race, color, national origin, sex,

religion, age or disability in employment or the provision of

location address you listed on Page 1, Section B, Item 7,

services.

check the box and skip questions 63 and 64.

Need Help? Call the Taxpayer Registration Section at (502) 564-3306.

Form 10a100-I - Instructions For Kentucky Tax Registration Application - Commonwealth Of Kentucky Department Of Revenue Page 4

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