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

NOTICE

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

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

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 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 Revenue Cabinet, 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 purchased during the month

without payment of sales tax.

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

valued in money or otherwise.

Tangible Personal 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.

Completing the Return—List in the space provided all purchases of tangible personal 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.

Additional Space for Listing Tangible Personal 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 - 2001 Page 2