Form 10a100-I - Instructions For Kentucky Tax Registration Application (Page 4 of 5) in pdf

10A100-I (2-05)

Page 4

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

SECTION G—CORPORATION INCOME AND/OR LICENSE

completed if you answered “Yes” to ANY question 33

TAX ACCOUNT (Must be completed if you answered “Yes”

through 35.)

to ANY question 36 through 45.)

Note: All corporations and limited liability companies must be

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

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

make out-of-state purchases for storage, use, or other consump-

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

tion in Kentucky and did not pay at least 6 percent state sales

site at .

tax to the seller at the time of purchase. For example, if you

order from catalogs, make purchases through the Internet, or

Note to corporations exempt from federal income taxation:

shop outside Kentucky for items such as construction supplies,

Corporations which are exempt from federal income taxation

construction equipment, office furniture, computer equipment,

under Section 501 of the Internal Revenue Code must com-

medical equipment, software, office supplies, books, or sub-

plete Sections A, B and C, and answer questions 65 through 67

scribe to magazines or professional journals, you will owe use

in Section G. A copy of the determination of exemption letter

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

issued by the IRS must be attached to the application.

remember that use tax applies only to items purchased outside

Kentucky, including another country, which would have been

65.

Date of Incorporation/Organization—Enter the month

taxed if purchased in Kentucky.

and year your corporation was incorporated or your gen-

eral partnership, limited partnership, LLP or LLC was

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

organized.

construction equipment into Kentucky for use in this state, you

66.

State of Incorporation/Organization—Enter the state in

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

which your business or organization was incorporated/

duration of time the equipment is used in this state.

organized.

67.

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

61.

Date Purchases Began or Will Begin—Give the date

the month and year you qualified to do business in Ken-

that purchases of tangible personal property began or will

tucky with the Secretary of State.

begin.

68.

Member of an Affiliated Corporate Group?—Is the com-

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

pany a member of an affiliated corporate group? If your

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

answer is “Yes,” complete the name, address, FEIN and

make these types of purchases, you will need to com-

start date of the corporation which files federal Form 1120,

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

U.S. Corporation Income Tax Return, for the affiliated

to report and pay the applicable use tax. Do not com-

group. Note: An affiliated group includes any corporation

plete this section to apply for a Consumer’s Use Tax

that owns directly or indirectly 80 percent or more of the

Account. To obtain Form 51A113(O), call the Division

voting stock of any other member of the group or any

of Sales and Use Tax at (502) 564-5170 or download

member of the group whose voting stock is owned 80

the form from our Web site at .

percent or more directly or indirectly by any one or more

members of the group.

62.

Send Mail Related to This Account to—

•

69.

Send Mail Related to This Account to—

If your mailing address is the same as the business

•

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

If your mailing address is the same as the business

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

7, check the box and skip questions 63 and 64.

•

If your mailing address is the same as the mailing

7, check the box and skip questions 70 and 71.

•

If your mailing address is the same as the mailing

address in Section D, check the box and skip ques-

tions 63 and 64.

•

tions 70 and 71.

If you wish the consumer’s use tax returns and corre-

•

If you wish the corporation income and/or license tax

spondence be sent somewhere other than the location

returns and correspondence be sent somewhere other

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

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

the mailing address in this section. You may include a

P.O. Box here.

Item 7, complete the mailing address in this section.

You may include a P.O. Box here.

63.

County—If mailing address is in Kentucky, enter county

70.

County—If mailing address is in Kentucky, enter county

name. If out-of-state, leave blank

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

64.

Mailing Address Telephone—Enter the telephone num-

71.

Mailing Address Telephone—Enter the telephone num-

ber for the listed mailing address; include area code.

The Kentucky Department of Revenue does not

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

sex, religion, age or disability in employment or the

provision of services.

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

Form 10a100-I - Instructions For Kentucky Tax Registration Application Page 4

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