Form 51a158 - Farm Exemption Certificate
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251A158 (7-08)
IMPORTANT
Commonwealth of Kentucky
FARM EXEMPTION CERTIFICATE
DEPARTMENT OF REVENUE
See Reverse Side for
Additional Information
This certifi cate may not be issued for purchases of tangible personal property (materials, machinery and equipment) which will be incorporated
into the construction, repair or renovation of on-farm facilities exempt under the provision of KRS 139.480. Revenue Form 51A159, On-Farm
Facilities Certifi cate of Exemption for Materials, Machinery and Equipment, must be used for such purchases.
__________________________________________________
___________________________________________________
Name of Farmer (Print)
Farm Location
__________________________________________________
___________________________________________________
Driver’s License Number
State
Name of Seller (Print)
__________________________________________________
___________________________________________________
Mailing Address
Seller’s Address
I hereby certify that I am a farmer regularly engaged in the occupation of : (farmer must check appropriate line(s))
____
tilling and cultivating the soil for the production of crops;
____
raising and feeding livestock or poultry the products of which ordinarily constitute food for human consumption; or
____
raising and feeding llamas, alpacas, ratites, buffalo, aquatic organisms or cervids.
I also certify that I have read and understand the information contained on the reverse side of this certifi cate and that the tangible personal
property that I shall purchase as indicated below will be used for the exempt purpose(s) provided for under KRS 139.480.
Farmer must CHECK appropriate line(s).
____
Baling twine and wire
____
Farm chemicals
____
Farm machinery, attachments and repair/replacement parts therefor
____
Farm work stock
____
Feed and feed additives
____
Gasoline, special fuels, natural gas or liquefi ed petroleum gas
____
Livestock or poultry the products of which ordinarily constitute food for human consumption
____
Ratites, llamas, alpacas, buffalo, aquatic organisms, or cervids
____
Seed or fertilizer
____
Embryos and semen used in the reproduction of livestock
____
Water used in the production of crops as a business or in the raising of livestock/poultry, ratites, llamas, alpacas, buffalo, aquatic
organisms, dairy cattle and cervids.
Blanket Certifi cate: The use of this certifi cate by the purchaser constitutes the issuance of a blanket certifi cate and will remain valid
until the purchaser notifi es the seller in writing that it is no longer valid.
I, the purchaser, understand that if the property described above is used in a nonexempt manner, I am liable for the payment of sales tax
as provided in KRS 139.490, as if I were the retailer making a retail sale of the property at the time of such use and the cost to me shall be
deemed the gross receipts from such retail sale. I will immediately remit to the Department of Revenue, Frankfort, Kentucky 40620, the
required tax measured by the purchase price of the property. I also understand that the department shall hold the purchaser liable for the
remittance of the tax and may apply any penalties as provided in KRS 139.990.
Under penalties of perjury, I swear or affi rm that the information on this certifi cate is true and correct as to every material matter.
_________________________________________________
__________________________________
Farmers Name
Date
Caution: Sellers failing to obtain a completed certifi cate will be held liable for the sales and use tax pursuant to the good faith provisions of KRS 139.270.
A seller of tangible personal property shall be relieved from the sales and use tax only if he maintains a fi le of these certifi cates for a period of not less than
four years as provided by KRS 139.720.
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