Form 51a209 - Sales And Use Tax Refund Application

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51A209 (3-05)
SALES AND USE TAX
Commonwealth of Kentucky
REFUND APPLICATION
DEPARTMENT OF REVENUE
Name of
(
)
Business
Enter Exact Name as it Appears on Your Permit (please print or type)
Telephone Number (include area code)
Location of
Business
Number and Street
City or Town
County
State
ZIP Code
Mailing
Address
P.O. Box or Number and Street
City or Town
County
State
ZIP Code
(1) Sales and use tax account number under which tax was paid to the Kentucky State Treasurer
___________________________________
(2) Period(s) in which tax was reported and paid __________________________________________________
Attach detailed schedule if more than one period involved.
(3) Amount of tax refund requested ____________________________________________________________
(4) Was compensation claimed when tax was remitted to the state? ! Yes
! No
(5) Was sales or use tax added to the sales price (bracket system) and collected from the purchaser(s) as a
separate charge? ! Yes ! No. If yes, will the tax be refunded to the purchaser(s)? ! Yes ! No
(6) Explain in detail the reason(s) for refund. Attach schedule and copies of pertinent invoices, resale certificates
and/or exemption certificates if applicable. Attach separate sheet if necessary.
_______________________________________________________________________________________
_______________________________________________________________________________________
(7) Banking Information (if electronic fund transfer requested)
Name of Bank __________________________________________________________________________
__ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __
Depositor Account Number (DAN)
Account Type: ! Checking
__ __ __ __ __ __ __ __ __
Routing Transit Number (RTN)
! Savings ! Other
(1) This application must be completed in order for consideration to be given to the refund request. Substitutions
will not be accepted, nor will they preserve your rights to a refund.
(2) Only the person making payment of the tax directly to the Kentucky State Treasurer may file the application
for refund. Compensation, if claimed, will be deducted from any refund.
(3) Claims for refunds or credits must be filed within four years from the date the tax was paid to the State
Instructions
Treasurer. After the statute of limitations has expired, no claims for refunds or credits will be considered.
(4) No taxpayer will be issued a refund or credit for sales or use tax where the tax has been collected from a
purchaser as provided by KRS 139.210 and 139.340, unless the amount of tax collected from the purchaser
is refunded to him by the taxpayer who paid the tax to the State Treasurer.
(5) Mail completed application to the Kentucky Department of Revenue, Sales and Use Tax Division, P.O. Box
1274, Frankfort, Kentucky 40602-1274.
I, the undersigned, declare under the penalties of perjury that I have examined this application (including any attached schedules, statements or
exemption certificates) and to the best of my knowledge and belief, the statements contained herein are true, complete and correct, and that I am
duly authorized to sign this application. It is understood that the books and records supporting this refund application must be maintained for a
period of four years from the date the refund is issued and are subject to audit at the discretion of the Department of Revenue. I, the undersigned,
consent and agree that any excess amount refunded pursuant to this application shall be recovered within four years from the date the refund is
issued. The undersigned certifies that no tax liability of any kind is due or owing the Commonwealth of Kentucky by this applicant.
Signed
Title
Name
Date
(Print or Type)

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