103 KAR 3:020. Sales and Telecommunications Forms Manual

      Section 1. Sales and Use Tax - Required Forms. (1) Revenue Form 51A101(a), Sales and Use Tax Permit, shall be conspicuously displayed by the sales and use tax permit holder at the location for which the permit was issued.

      (2) Revenue Form 51A101(b), Sales and Use Tax Permit Update, shall be issued by the Department of Revenue to update the Sales and Use Tax Permit with business name and address change information.

      (3) Revenue Form 51A101(c)(1), Kentucky Streamlined Sales and Use Tax (SST) Filing Permit, shall be issued to Model 1 Streamlined Sales and Use Tax filers registered in Kentucky and shall be conspicuously displayed by the SST permit holder at the location for which the permit was issued.

      (4) Revenue Form 51A101(c)(2), Kentucky Streamlined Sales and Use Tax (SST) Filing Permit, shall be issued to Model 2 Streamlined Sales and Use Tax filers registered in Kentucky and shall be conspicuously displayed by the SST permit holder at the location for which the permit was issued.

      (5) Revenue Form 51A101(c)(4), Kentucky Streamlined Sales and Use Tax (SST) Filing Permit, shall be issued to Model 4 Streamlined Sales and Use Tax filers registered in Kentucky and shall be conspicuously displayed by the SST permit holder at the location for which the permit was issued.

      (6) Revenue Form 51A101(d), Sales and Use Tax Permit Update (SST), shall be issued by the Department of Revenue to update the Kentucky Streamlined Sales and Use Tax (SST) Filing Permit with business name and address change information.

      (7) Revenue Form 51A102, Kentucky Sales and Use Tax Worksheet, shall be submitted to the Department of Revenue by a Kentucky sales and use tax permit holder to report total receipts, itemized deductions, amount subject to Kentucky use tax and total amount of Kentucky sales and use tax due for a particular reporting period.

      (8) Revenue Form 51A102E, Kentucky Sales and Use Tax Worksheet - Electronic Funds Transfer, shall be submitted to the Department of Revenue by a Kentucky sales and use tax permit holder who remits payment via electronic funds transfer to report total receipts, itemized deductions, amount subject to Kentucky use tax and total amount of Kentucky sales and use tax due for a particular reporting period.

      (9) Revenue Form 51A103, Kentucky Accelerated Sales and Use Tax Worksheet, shall be completed by a Kentucky sales and use tax permit holder who has been designated as an accelerated filer to report total receipts, itemized deductions, amount subject to use tax, and total amount of sales and use tax due.

      (10) Revenue Form 51A103E, Kentucky Accelerated Sales and Use Tax Worksheet - Electronic Funds Transfer, shall be submitted on a monthly basis by a Kentucky sales and use tax permit holder to report total receipts, itemized deductions, amount subject to use tax, and total amount of sales and use tax due on an accelerated basis and remitted via electronic funds transfer.

      (11) Revenue Form 51A105, Resale Certificate, shall be presented to a seller by a Kentucky sales and use tax permit holder to claim that the tangible personal property or digital property purchased from the seller will be:

      (a) Resold in the regular course of business;

      (b) Leased or rented; or

      (c) Used as raw material, industrial supply or industrial tool.

      (12) Revenue Form 51A109, Application for Energy Direct Pay Authorization (Sales and Use Tax and Utility Gross Receipts License Tax), shall be filed with the Department of Revenue by a manufacturer, processor, miner or refiner to apply for an energy direct pay authorization.

      (13) Revenue Form 51A110, Direct Pay Authorization, shall be presented to a Kentucky sales and use tax permit holder by a company authorized to report and pay directly to the Department of Revenue the sales or use tax on all purchases of tangible personal property, or digital property excluding energy and energy-producing fuels.

      (14) Revenue Form 51A111, Certificate of Exemption Machinery for New and Expanded Industry, shall be presented to a Kentucky sales and use tax permit holder by a manufacturer or production processor to claim exemption from sales and use tax.

      (15) Revenue Form 51A112, Application for Direct Pay Authorization, shall be submitted by a registered sales and use tax permit holder wishing to obtain a direct pay authorization.

      (16) Revenue Form 51A113, Kentucky Consumer's Use Tax Worksheet, shall be completed by a registered consumer’s use tax permit holder and submitted to the Department of Revenue on a regular basis to report the amount of purchases of tangible personal property or digital property subject to Kentucky use tax.

      (17) Revenue Form 51A113(O), Consumer’s Use Tax Return, shall be completed by a person storing, using, or otherwise consuming tangible personal property or digital property in Kentucky who is not registered for a consumer’s use tax permit number.

      (18) Revenue Form 51A115, Order for Selected Sales and Use Tax Publications, shall be presented to the Department of Revenue by anyone who wishes to order selected sales and use tax forms and administrative regulations.

      (19) Revenue Form 51A116, Use Tax Compliance Inquiry Worksheet, shall be completed by a purchaser of Watercraft, Aircraft, or other tangible or digital property to document if the purchase of the property is subject to the Kentucky Use Tax.

      (20) Revenue Form 51A125, Application for Purchase Exemption Sales and Use Tax, shall be presented to the Department of Revenue by a resident 501C(3) charitable, educational, or religious institution; historical sites; and units of federal, state or local governments to apply for a sales and use tax exemption on purchases of tangible personal property, digital property, or certain services to be utilized in the exempt entity’s function.

      (21) Revenue Form 51A126, Purchase Exemption Certificate, shall be presented to a retailer by a resident charitable, educational or religious institution or Kentucky historical site to claim exemption from sales and use tax on purchases of tangible personal property, digital property, or services.

      (22) Revenue Form 51A127, Out-of-State Purchase Exemption Certificate, shall be presented to a retailer by an out-of-state agency or institution that is qualified for exemption in their state of residence.

      (23) Revenue Form 51A128, Solid Waste Recycling Machinery Exemption Certificate, shall be presented to a retailer by a business or organization that claims exemption from sales and use tax on the purchase, lease or rental of machinery or equipment to be primarily used for recycling purposes to collect, source separate, compress, bale, shred or otherwise handle waste material.

      (24) Revenue Form 51A129, Kentucky Sales and Use Tax Energy Exemption Annual Return, shall be submitted to the Department of Revenue by an energy direct pay holder to reconcile the actual amount of sales and use tax due on purchases of energy and energy-producing fuels to the total amount of sales and use tax paid based upon previous estimates of tax due.

      (25) Revenue Form 51A130, Kentucky Sales and Use Tax Monthly Aviation Fuel Tax Credit Schedule of Qualified Certificated Air Carriers, shall be completed by a qualified certificated air carrier on a monthly basis to claim an aviation fuel tax credit against the company's sales and use tax liability for the month.

      (26) Revenue Form 51A131, Kentucky Sales and Use Tax Monthly Aviation Fuel Dealer Supplementary Schedule, shall be completed by aviation fuel dealers selling aviation fuel in order to find the sales and use tax collected and remitted on the sale of aviation fuel, including jet fuel.

      (27) Revenue Form 51A132, Kentucky Sales and Use Tax Equine Breeders Supplementary Schedule, shall be completed by an equine breeder to report taxable receipts from equine breeding fees.

      (28) Revenue Form 51A135, Kentucky Sales Tax Motor Vehicle Sales Supplementary Schedule, shall be completed by motor vehicle dealers who collect Kentucky sales tax on the sale of motor vehicles to residents of states who subject Kentucky residents to sales upon the purchase of motor vehicles in their states.

      (29) Revenue Form 51A143, Purchase Exemption Certificate - Watercraft Industry, shall be presented to a retailer by a purchaser to claim exemption from sales and use tax on the purchase of tangible personal property that will be used for the direct operation of watercraft in the activity of transporting property or in conveying persons for hire.

      (30) Revenue Form 51A149, Certificate of Exemption for Pollution Control Facilities, shall be presented to a retailer by a holder of a pollution control tax exemption certificate or jointly by a contractor and the holder of a pollution control tax exemption certificate to claim exemption from sales and use tax on the purchase of materials and equipment that will become part of a certified pollution control facility.

      (31) Revenue Form 51A150, Aircraft Exemption Certificate, shall be presented to a retailer by a purchaser to claim exemption from sales and use tax on the purchase of aircraft, repair and replacement parts for the aircraft, and supplies that will be used for the direct operation of aircraft in interstate commerce and used exclusively for the conveyance of property or passengers for hire.

      (32) Revenue Form 51A154, Certificate of Exemption Out-of-State Delivery for Aircraft, All Terrain Vehicle (ATV), Mobile/Manufactured Homes, Campers, Boats, Motors or Trailers, shall be completed in triplicate by the seller and buyer if the sale of the tangible personal property occurs and the seller makes delivery of the tangible personal property out of state, and completes the affidavit portion of the form within two (2) days of the time of delivery to claim that the property was purchased exempt from sales tax and delivered immediately out of state not to return to Kentucky for use.

      (33) Revenue Form 51A157, Certificate of Exemption - Water Used in Raising Equine, shall be presented to a retailer by a person regularly engaged in raising equine as a business to claim exemption for the purchase of water used to raise equine.

      (34) Revenue Form 51A158, Farm Exemption Certificate, shall be presented to a retailer by a person regularly engaged in the occupation of tilling and cultivating the soil for the production of crops, raising and feeding livestock or poultry; or raising and feeding llamas, alpacas, ratites, buffalo, aquatic organisms, or cervids to claim exemption from sales and use tax on the purchase of certain tangible personal property.

      (35) Revenue Form 51A159, On-Farm Facilities Certificate of Exemption for Materials, Machinery and Equipment, shall be presented to a retailer by a farmer or jointly by a farmer and a contractor to claim exemption from sales and use tax on the purchase of materials, machinery and equipment which will be incorporated into the construction, repair, or renovation of on-farm facilities exempt under the provisions of KRS 139.480.

      (36) Revenue Form 51A160, Application for Truck Part Direct Pay Authorization, shall be filed with the Department of Revenue by the owner of a motor vehicle, including a towed unit, qualifying for the repair and replacement part exemption provided under KRS 139.480(32)(a) to apply for the truck part direct pay authorization.

      (37) Revenue Form 51A161, Truck Part Direct Pay Authorization, shall be issued by the Department of Revenue to authorize motor carriers to report and pay directly to the department the sales and use tax on all purchases of repair and replacement parts for motor vehicles and to authorize retailers to sell motor vehicle repair and replacement parts directly to the authorized motor carrier without receipt of sales and use tax.

      (38) Revenue Form 51A163, Application for Charter Bus Part Direct Pay Authorization, shall be filed with the Department of Revenue by the owner of a charter bus qualifying for the repair and replacement part exemption provided under KRS 139.480(32)(b) to apply for a charter bus direct pay authorization.

      (39) Revenue Form 51A164, Charter Bus Direct Pay Authorization, shall be issued by the Department of Revenue to authorize charter bus carriers to report and pay directly to the Department the sales and use tax on all purchases of repair and replacement parts for charter buses, and to authorize retailers to sell charter bus repair and replacement parts directly to the charter bus carriers without receipt of sales and use tax.

      (40) Revenue Form 51A200, Application for Kentucky Enterprise Initiative Act (KEIA) Tax Refund Program, shall be used by qualified businesses to apply for a refund of sales and use tax paid on purchases of materials used in an approved project.

      (41) Revenue Form 51A205, Kentucky Sales and Use Tax Instructions, shall be used by Kentucky sales and use tax permit holders as a guide in filing their sales and use tax returns and maintaining permit account information.

      (42) Revenue Form 51A209, Sales and Use Tax Refund Application, shall be completed by a Kentucky sales and use tax permit holder and submitted to the Department of Revenue within four (4) years from the date the tax was paid to apply for a refund of sales and use tax previously paid by the permit holder.

      (43) Revenue Form 51A216, Application for Pollution Control Tax Exemption Certificate, shall be completed by a business, governmental unit or institution to apply for a sales and use tax exemption on purchases of tangible personal property used to control or abate pollution.

      (44) Revenue Form 51A222, Certificate of Exemption for Alcohol Production Facilities, shall be presented to a retailer by a holder of an alcohol production tax exemption certificate or jointly by a contractor and the holder of an alcohol production tax exemption certificate to claim exemption from sales and use tax on materials and equipment that will become a part of an alcohol production facility as provided by KRS Chapter 247.

      (45) Revenue Form 51A223, Application for Alcohol Production Facility Tax Exemption Certificate, shall be completed by a business seeking exemption from sales and use tax on the purchase of materials and equipment that will become a part of an alcohol production facility as provided by KRS Chapter 247.

      (46) Revenue Form 51A226, Pollution Control Tax Exemption Certificate, shall be issued by the Department of Revenue to a business who has qualified for certain sales and use tax, corporation income, corporation license, and property tax benefits.

      (47) Revenue Form 51A227, Certificate of Resale (Schools), shall be issued to a retailer by an exempt nonprofit elementary or secondary school or the organizations they sponsor or that are affiliated with them to claim an exemption from sales and use tax on the purchase of tangible personal property or digital property that will be resold if the proceeds from the resale of the property is used solely for the benefit of the elementary or secondary schools or their students.

      (48) Revenue Form 51A228, Application for Fluidized Bed Combustion Technology Tax Exemption Certificate, shall be completed by a business, governmental unit or organization and submitted to the Department of Revenue to apply for a sales and use tax exemption on the purchase of equipment and materials used in fluidized bed combustion technology.

      (49) Revenue Form 51A229, Fluidized Bed Combustion Technology Tax Exemption Certificate, shall be issued by the Department of Revenue to a business, governmental unit or organization to advise that they qualify for corporation license tax, property tax, and sales and use tax benefits.

      (50) Revenue Form 51A241, Registration for the Kentucky Sales and Use Tax Refund for Motion Picture and Television Production Companies, shall be completed by a motion picture production company and submitted to the Department of Revenue to register for a sales and use tax refund.

      (51) Revenue Form 51A242, Application for Sales and Use Tax Refund for Motion Picture Production Company, shall be completed by a registered motion picture production company and submitted to the Department of Revenue within sixty (60) days after completion of the filming or production of the motion picture in Kentucky to request a refund of the Kentucky sales and use tax paid on purchases of tangible personal property or digital property made in connection with filming and producing motion pictures in Kentucky.

      (52) Revenue Form 51A250, Application for Transient Merchant Permit, shall be completed by a transient merchant and filed with the clerk in the county in which the business is to be conducted, or if an urban county government, with the officer of the government who has responsibility for the issuance of business permits and licenses to obtain a permit before conducting any business in Kentucky.

      (53) Revenue Form 51A260, Streamlined Sales and Use Tax Agreement-Certificate of Exemption, shall be presented to a seller by a purchaser to claim that tangible personal property, digital property, or certain services purchased from the seller qualifies for exemption.

      (54) Revenue Form 51A270, Certificate of Sales Tax Paid on the Purchase of a Motor Vehicle, shall be issued by motor vehicle dealers to a non-resident purchaser of a motor vehicle on which the Kentucky sales tax has been paid.

      (55) Revenue Form 51A280, Out-Of-State Purchase-Use Tax Affidavit, shall be submitted to the county clerk by a taxpayer purchasing tangible personal property from out-of-state for title or first-time registration.

      (56) Revenue Form 51A290, Information Sharing and Assignment Agreement for Designated Refund Claims, shall be submitted by an approved company or agency and its vendors and contractors who agree to share documentation with the Department of Revenue for refund claim under the Kentucky Enterprise Initiative Act, Signature Project, or Alternative Fuel, Gasification or Renewable Energy Facility.

      (57) Revenue Form 51A291, Application for Kentucky Signature Project Sales and Use Tax Refund, shall be completed by an approved company or agency in the construction of an approved Signature Project submitted to the Department of Revenue annually during the twelve (12) years the project grant agreement is in effect.

      (58) Revenue Form 51A292, Expenditure Report for Signature Project Refunds, shall be submitted by a refund applicant to document expenditures and taxes paid on property and materials used in the construction of an approved Signature Project.

      (59) Revenue Form 51A300, Application for Preapproval for Energy Efficiency Machinery or Equipment, shall be submitted by a person engaged in manufacturing for preapproval for purchase of new or replacement machinery or equipment that reduces the consumption of energy or energy producing fuels by at least fifteen (15) percent.

      (60) Revenue Form 51A301, Application for Kentucky Alternative Fuel, Gasification, and Renewable Energy Facility Sales and Use Tax Refund, shall be submitted by a refund applicant to request refund of sales and use tax paid on purchases of building and construction materials purchased and used in the construction of an approved Alternative Fuel, Gasification, or Renewable Facility.

      (61) Revenue Form 51A302, Expenditure Report for Alternative Fuel, Gasification, & Renewable Energy Facility Refunds, shall be submitted by a refund applicant to document expenditures and taxes paid on property and materials used in the construction of an approved Alternative Fuel, Gasification, or Renewable Energy Facility.

      (62) Revenue Form 51A350, Information Sharing and Assignment Agreement for Energy Efficiency Project Incentive, shall be submitted by an approved company or agency and its vendors and contractors who agree to share documentation with the Department of Revenue for refund claims on construction of an approved Alternative Fuel, Gasification, or Renewable Energy Facility.

      (63) Revenue Form 51A351, Application for Energy Efficiency Machinery or Equipment Sales and Use Tax Incentive, shall be submitted by a refund applicant to request refund of sales and use tax paid on purchases of approved energy-efficiency machinery or equipment used at a manufacturing plant.

      (64) Revenue Form 51A400, Governmental Public Facility Sales Tax Rebate Registration, shall be completed by the public facility to evaluate eligibility for the sales tax rebate under KRS 139.533.

      (65) Revenue Form 51A401, Governmental Public Facility Application for Sales Tax Rebate, shall be completed by the public facility to request a sales tax rebate. It includes a list of vendors and tax amounts claimed in the rebate request as well as banking information if an electronic fund transfer is requested by the public facility

      (66) Revenue Form 51A402, Vendor Assignment Agreement for Sales at a Qualifying Public Facility, shall be properly executed for any seller, other than the qualifying governmental entity whose receipts are included in the rebate request.

      (67) Revenue Form 51A600, Application for Kentucky Disaster Relief Sales and Use Tax Refund, shall be completed by the legal building owner to request a sales and use tax refund.

      (68) Revenue Form 51A601, Information Sharing and Assignment Agreement for Disaster Relief Refund Claims, shall be completed by the legal building owner and other related parties to ensure compliance with taxpayer confidentiality laws (KRS 131.190, 131.081(15), 131.990).

      (69) Revenue Form 51A602, Expenditure Report for Building Materials Disaster Relief Refunds, shall be completed by the legal building owner detailing all building materials purchased to repair or replace a building in a disaster area and the total corresponding Kentucky sales and use tax paid and submitted to the Department of Revenue.

      (70) Revenue Form 51F008, Federal Government Exemption from Kentucky Sales and Use Tax, shall be issued by the Department of Revenue to a federal government unit which in turn is presented to a retailer by the federal government unit to claim exemption from sales and use tax on purchases of property to be used in the exempt governmental function.

      (71) Revenue Form 51F009, Purchase Exemption Notification, shall be issued by the Department of Revenue to a resident nonprofit charitable, educational or religious institution to advise the entity of the assigned purchase exemption number and additional information concerning the exemption from sales and use tax.

      (72) Revenue Form 51F010, Energy Direct Pay Authorization, shall be issued by the Department of Revenue to advise a Kentucky sales and use tax permit holder that it may purchase energy and energy-producing fuels without paying or reimbursing the vendor for the sales and use tax and that the permit holder shall report and pay directly to the Department of Revenue the sales and use tax on that portion of the cost price which is subject to tax pursuant to KRS 139.480(3).

      (73) Revenue Form 51F010(a), Utility Gross Receipts License Tax (UGRLT) Exemption Authorization, shall be issued by the Department of Revenue to advise a Kentucky sales and use tax permit holder that it may purchase energy and energy-producing fuels without paying or reimbursing the vendor for the utility gross receipts license tax and that the permit holder shall report and pay directly to the Department of Revenue the utility gross receipts license tax on that portion of the purchase price which is subject to tax.

      (74) Revenue Form 51F010(b), Energy Direct Pay - Utility Gross Receipts License Tax Exemption Authorization, shall be issued by the Department of Revenue to advise a Kentucky sales and use tax permit holder that it may purchase energy and energy-producing fuels without paying or reimbursing the vendor for either the sales and use tax or the utility gross receipts license tax and that the permit holder shall report and pay directly to the Department of Revenue the sales and use tax and the utility gross receipts license tax on that portion of the purchase price which is subject to tax.

 

      Section 2. Telecommunications Provider Tax - Required Forms. (1) Revenue Form 75A001, Telecommunications Tax Receipts Certification Form, shall be used by city and county taxing jurisdictions to certify tax receipts for the prior fiscal year if applicable.

      (2) Revenue Form 75A002, Telecommunications Provider Tax Return, shall be used by telecommunications providers to report gross revenues subject to the excise tax and gross revenues tax, and by consumers to report retail purchases of multi-channel video programming services to report the tax due.

      (3) Revenue Form 75A002 (I), Instructions for Telecommunications Provider Tax Return, shall be used by telecommunications providers as a guide in filing their telecommunications provider tax return.

      (4) Revenue Form 75A005, Telecommunications Tax Complaint Form, shall be submitted to the Department of Revenue by local taxing authorities who express disagreement with the distribution of telecommunications tax to their jurisdiction.

      (5) Revenue Form 75A900, Telecommunications Tax Application, shall be used by telecommunications providers to register with the Department of Revenue.

 

      Section 3. Incorporation by Reference. (1) The following material is incorporated by reference:

      (a) Sales and use tax - referenced material:

      1. Revenue Form 51A101(a), "Sales and Use Tax Permit", August 2011;

      2. Revenue Form 51A101(b), "Sales and Use Tax Permit Update", August 2011;

      3. Revenue Form 51A101(c)(1), "Kentucky Streamlined Sales and Use Tax (SST) Filing Permit", August 2008;

      4. Revenue Form 51A101(c)(2), "Kentucky Streamlined Sales and Use Tax (SST) Filing Permit", August 2008;

      5. Revenue Form 51A101(c)(4), "Kentucky Streamlined Sales and Use Tax (SST) Filing Permit", August 2008;

      6. Revenue Form 51A101(d), "Sales and Use Tax Permit Update (SST)", August 2011;

      7. Revenue Form 51A102, "Kentucky Sales and Use Tax Worksheet", July 2013;

      8. Revenue Form 51A102E, "Kentucky Sales and Use Tax Worksheet - Electronic Funds Transfer", July 2013;

      9. Revenue Form 51A103, "Kentucky Accelerated Sales and Use Tax Worksheet", July 2013;

      10. Revenue Form 51A103E, "Kentucky Accelerated Sales and Use Tax Worksheet - Electronic Funds Transfer", July 2013;

      11. Revenue Form 51A105, "Resale Certificate", December 2009;

      12. Revenue Form 51A109, "Application for Energy Direct Pay Authorization (Sales and Use Tax and Utility Gross Receipts License Tax)", February 2011;

      13. Revenue Form 51A110, "Direct Pay Authorization", April 2011;

      14. Revenue Form 51A111, "Certificate of Exemption Machinery for New and Expanded Industry", August 2011;

      15. Revenue Form 51A112, "Application for Direct Pay Authorization", December 2009;

      16. Revenue Form 51A113, "Kentucky Consumer's Use Tax Worksheet", January 2010;

      17. Revenue Form 51A113(O), "Consumer’s Use Tax Return", December 2009;

      18. Revenue Form 51A115, "Order for Selected Sales and Use Tax Publications", April 2011;

      19. Revenue Form 51A116, "Use Tax Compliance Inquiry Worksheet", March 2008;

      20. Revenue Form 51A125, "Application for Purchase Exemption Sales and Use Tax", December 2009;

      21. Revenue Form 51A126, "Purchase Exemption Certificate", December 2009;

      22. Revenue Form 51A127, "Out-of-State Purchase Exemption Certificate", December 2009;

      23. Revenue Form 51A128, "Solid Waste Recycling Machinery Exemption Certificate", March 2005;

      24. Revenue Form 51A129, "Kentucky Sales and Use Tax Energy Exemption Annual Return", February 2011;

      25. Revenue Form 51A130, "Kentucky Sales and Use Tax Monthly Aviation Fuel Tax Credit Schedule of Qualified Certificated Air Carriers", August 2005;

      26. Revenue Form 51A131, "Kentucky Sales and Use Tax Monthly Aviation Fuel Dealer Supplementary Schedule", August 2008;

      27. Revenue Form 51A132, "Kentucky Sales and Use Tax Equine Breeders Supplementary Schedule", June 2005;

      28. Revenue Form 51A135, "Kentucky Sales Tax Motor Vehicle Sales Supplementary Schedule", August 2006;

      29. Revenue Form 51A143, "Purchase Exemption Certificate - Watercraft Industry", March 2005;

      30. Revenue Form 51A149, "Certificate of Exemption for Pollution Control Facilities", January 2007;

      31. Revenue Form 51A150, "Aircraft Exemption Certificate", January 2005;

      32. Revenue Form 51A154, "Certificate of Exemption Out-of-State Delivery for Aircraft, All Terrain Vehicle (ATV), Mobile/Manufactured Homes, Campers, Boats, Motors or Trailers", January 2005;

      33. Revenue Form 51A157, "Certificate of Exemption - Water Used in Raising Equine", July 2005;

      34. Revenue Form 51A158, "Farm Exemption Certificate", July 2008;

      35. Revenue Form 51A159, "On-Farm Facilities Certificate of Exemption for Materials, Machinery and Equipment", July 2008;

      36. Revenue Form 51A160, "Application for Truck Part Direct Pay Authorization", March 2005;

      37. Revenue Form 51A161, "Truck Part Direct Pay Authorization", December 2006;

      38. Revenue Form 51A163, "Application for Charter Bus Part Direct Pay Authorization", June 2005;

      39. Revenue Form 51A164, "Charter Bus Direct Pay Authorization", August 2006;

      40. Revenue Form 51A200, "Application for Kentucky Enterprise Initiative Act (KEIA) Tax Refund Program", March 2008;

      41. Revenue Form 51A205, "Kentucky Sales and Use Tax Instructions", July 2008;

      42. Revenue Form 51A209, "Sales and Use Tax Refund Application", May 2007;

      43. Revenue Form 51A216, "Application for Pollution Control Tax Exemption Certificate", March 2005;

      44. Revenue Form 51A222, "Certificate of Exemption for Alcohol Production Facilities", August 2011;

      45. Revenue Form 51A223, "Application for Alcohol Production Facility Tax Exemption Certificate", July 1980;

      46. Revenue Form 51A226, "Pollution Control Tax Exemption Certificate", March 2005;

      47. Revenue Form 51A227, "Certificate of Resale (Schools)", May 2007;

      48. Revenue Form 51A228, "Application for Fluidized Bed Combustion Technology Tax Exemption Certificate", May 2007;

      49. Revenue Form 51A229, "Fluidized Bed Combustion Technology Tax Exemption Certificate", August 2011;

      50. Revenue Form 51A241, "Registration for the Kentucky Sales and Use Tax Refund for Motion Picture and Television Production Companies", May 2007;

      51. Revenue Form 51A242, "Application for Sales and Use Tax Refund for Motion Picture Production Company", May 2007;

      52. Revenue Form 51A250, "Application for Transient Merchant Permit", April, 2005;

      53. Revenue Form 51A260, "Streamlined Sales and Use Tax Agreement - Certificate of Exemption", January 2012;

      54. Revenue Form 51A270, "Certificate of Sales Tax Paid on the Purchase of a Motor Vehicle", August 2006;

      55. Revenue Form 51A280, "Out-Of-State Purchase-Use Tax Affidavit", July 2009;

      56. Revenue Form 51A290, "Information Sharing and Assignment Agreement for Designated Refund Claims", October 2007;

      57. Revenue Form 51A291, "Application for Kentucky Signature Project Sales and Use Tax Refund", April 2011;

      58. Revenue Form 51A292, "Expenditure Report for Signature Project Refunds", October 2007;

      59. Revenue Form 51A300, "Application for Preapproval for Energy Efficiency Machinery or Equipment", June 2008;

      60. Revenue Form 51A301, "Application for Kentucky Alternative Fuel, Gasification, and Renewable Energy Facility Sales and Use Tax Refund", April 2011;

      61. Revenue Form 51A302, "Expenditure Report for Alternative Fuel, Gasification, & Renewable Energy Facility Refunds", December 2008;

      62. Revenue Form 51A350, "Information Sharing and Assignment Agreement for Energy Efficiency Project Incentive", June 2008;

      63. Revenue Form 51A351, "Application for Energy Efficiency Machinery or Equipment Sales and Use Tax Incentive", April 2011;

      64. Revenue Form 51A400, "Governmental Public Facility Sales Tax Rebate Registration", June 2010;

      65. Revenue Form 51A401, "Governmental Public Facility Application for Sales Tax Rebate", June 2010;

      66. Revenue Form 51A402, "Vendor Assignment Agreement for Sales at a Qualifying Public Facility", June 2010;

      67. Revenue Form 51A600, "Application for Kentucky Disaster Relief Sales and Use Tax Refund", August 2012;

      68. Revenue Form 51A601, "Information Sharing and Assignment Agreement for Disaster Relief Refund Claims", August 2012;

      69. Revenue Form 51A602, "Expenditure Report for Building Materials Disaster Relief Refunds", April 2012;

      70. Revenue Form 51F008, "Federal Government Exemption from Kentucky Sales and Use Tax", January 2008;

      71. Revenue Form 51F009, "Purchase Exemption Notification", January 2008;

      72. Revenue Form 51F010, "Energy Direct Pay Authorization", January 2008;

      73. Revenue Form 51F010(a), "Utility Gross Receipts License Tax (UGRLT) Exemption Authorization", January 2008; and

      74. Revenue Form 51F010(b), "Energy Direct Pay - Utility Gross Receipts License Tax Exemption Authorization", January 2008;

      (b) Telecommunications provider tax - referenced material:

      1. Revenue Form 75A001, "Telecommunications Tax Receipts Certification Form", December 2005;

      2. Revenue Form 75A002, "Telecommunications Provider Tax Return", March 2006;

      3. Revenue Form 75A002(I), "Instructions for Telecommunications Provider Tax Return", July 2006;

      4. Revenue Form 75A005, "Telecommunications Tax Complaint Form", April 2011; and

      5. Revenue Form 75A900, "Telecommunications Tax Application", December 2005.

      (2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky Department of Revenue, 501 High Street, Frankfort, Kentucky 40620, or at any Kentucky Department of Revenue Taxpayer Service Center, Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 3084; Am. 3336; eff. 6-1-2007; 35 Ky.R. 82; 576; 760; eff. 10-31-08; 36 Ky.R. 129; 555; eff. 10-2-2009; 37 Ky.R. 755; Am. 1172; eff. 12-3-2010; 38 Ky.R. 1013; 1293; eff. 2-3-2012; 40 Ky.R. 1821; 2257; eff. 5-2-2014.)

Notation

      RELATES TO: KRS 61.870-61.884, 131.010-131.130, 131.150-131.240, 134.580, 136.600-136.660, 139.010-139.795, 144.132, 144.137, 154.20-206, 160.613-160.617, 224.1-310, 247.920

      STATUTORY AUTHORITY: KRS 131.130(3)

      NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe forms necessary for the administration of any revenue law by the promulgation of an administrative regulation incorporating the forms by reference. This administrative regulation incorporates by reference the required Revenue Forms used in the administration of Sales and Use Taxes and Telecommunications Excise and Gross Revenues Tax by the Department of Revenue.