103 KAR 3:020. Sales and Telecommunications Forms manual.

103 KAR 3:020. Sales and Telecommunications Forms manual.

RELATES TO: KRS 61.870-61.884, 131.020, 131.030, 131.041-131.081, 131.081, 131.110, 131.130, 131.130, 131.155, 131.170, 131.181, 131.183, 131.190, 131.190(1), 134.580, 136.600-136.660, 139.070, 139.095, 139.170, 139.185, 139.210, 139.230, 139.240, 139.250, 139.260, 139.270, 139.470, 139.480, 139.483, 139.495, 139.497, 139.5382, 139.550, 139.570, 139.590, 139.620(1), 139.770(2), 144.132, 154.45-090, 154.45-110, 160.613-160.617, 224.01-310, 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.

Section 1. Sales and Use Tax - Required Forms. (1) Revenue Form 51A101, "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 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.

(3) 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.

(4) 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.

(5) 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.

(6) 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 purchased from the seller will be:

(a) Resold in the regular course of business;

(b) Leased or rented; or

(7) 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.

(8) 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, excluding energy and energy-producing fuels.

(9) 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.

(10) 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.

(11) 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 subject to Kentucky use tax.

(12) Revenue Form 51A113(0), "Consumer’s Use Tax Return", shall be completed by a person storing, using, or otherwise consuming tangible personal property in Kentucky who is not registered for a consumer’s use tax permit number.

(13) 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 regulations.

(14) 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 and certain services to be utilized in the exempt entity’s function.

(15) 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 or services.

(16) 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.

(17) 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.

(18) 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.

(19) 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.

(20) 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 determine the sales and use tax collected and remitted on the sale of aviation fuel, including jet fuel.

(21) 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.

(22) 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.

(23) 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.

(24) 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.

(25) 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.

(26) Revenue Form 51A151, "Enterprise Zone Sales and Use Tax Exemption Certificate for Qualified Businesses Machinery and Equipment", shall be presented in duplicate to a retailer by an enterprise zone qualified business to claim exemption from sales and use tax on the purchase of machinery and equipment to be used in a designated enterprise zone.

(27) Revenue Form 51A152, "Enterprise Zone Sales and Use Tax Exemption Certificate for Building Materials", shall be presented to a retailer by a purchaser to claim exemption from sales and use tax on the purchase of building materials to be used in remodeling, rehabilitation, or new construction in an enterprise zone.

(28) 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 when the sale of the tangible personal property occurs and the seller makes delivery of the tangible personal property out of state, and also 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.

(29) 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.

(30) 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.

(31) 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.

(32) 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.

(33) 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.

(34) Revenue Form 51A162, "Kentucky Sales and Use Tax Truck Part Direct Pay Authorization (TP DPA) Purchase Report", shall be filed annually by motor carriers using the truck part direct pay authorization to report purchases of repair and replacement parts for motor vehicle for the previous calendar year.

(35) 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.

(36) 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.

(37) Revenue Form 51A165, "Kentucky Sales and Use Tax Charter Bus Direct Pay Authorization (CB DPA) Purchase Report", shall be filed annually by charter bus carriers using the charter bus direct pay authorization to report purchases of repair and replacement parts for carrier vehicles for the previous calendar year.

(38) 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.

(39) 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.

(40) 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.

(41) 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.

(42) 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.

(43) 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.

(44) 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.

(45) 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 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.

(46) 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.

(47) 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.

(48) 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.

(49) 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 made in connection with filming and producing motion pictures in Kentucky.

(50) 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.

(51) 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 purchased from the seller qualifies for exemption.

(52) 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.

(53) Revenue Form 51F008, "Federal Government Exemption from Kentucky Sales and Use Tax Notification", 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 tangible personal property to be used in the exempt governmental function.

(54) 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.

(55) Revenue Form 51F010, "Energy Direct Pay Authorization: Notification", shall be issued by the Department of Revenue to advise a Kentucky sales and use tax permit holder that it has been authorized to purchase energy and energy-producing fuels without paying or reimbursing the vendor for the sales and use tax and that they are required to 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).

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 a 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, "Sales and Use Tax Permit", September, 2004;

2. Revenue Form 51A102, "Kentucky Sales and Use Tax Worksheet", January, 2007;

3. Revenue Form 51A102E, "Kentucky Sales and Use Tax Worksheet - Electronic Funds Transfer", January, 2007;

4. Revenue Form 51A103, "Kentucky Accelerated Sales and Use Tax Worksheet", January, 2007;

5. Revenue Form 51A103E, "Kentucky Accelerated Sales and Use Tax Worksheet - Electronic Funds Transfer", January 2007;

6. Revenue Form 51A105, "Resale Certificate", January, 2005;

7. Revenue Form 51A109, "Application for Energy Direct Pay Authorization (Sales and Use Tax and Utility Gross Receipts License Tax)", September, 2006;

8. Revenue Form 51A110, "Direct Pay Authorization", August, 1997;

9. Revenue Form 51A111, "Certificate of Exemption Machinery for New and Expanded Industry", January, 2007;

10. Revenue Form 51A112, "Application for Direct Pay Authorization", March, 2005;

11. Revenue Form 51A113, "Kentucky Consumer's Use Tax Worksheet", July, 2005;

12. Revenue Form 51A113(0), "Consumer’s Use Tax Return", August, 2005;

13. Revenue Form 51A115, "Order for Selected Sales and Use Tax Publications", February, 2006;

14. Revenue Form 51A125, "Application for Purchase Exemption Sales and Use Tax", February, 1993;

15. Revenue Form 51A126, "Purchase Exemption Certificate", August, 2004;

16. Revenue Form 51A127, "Out-of-State Purchase Exemption Certificate", December, 2006;

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

18. Revenue Form 51A129, "Kentucky Sales and Use Tax Energy Exemption Annual Return", September, 2005;

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

20. Revenue Form 51A131, "Kentucky Sales and Use Tax Monthly Aviation Fuel Dealer Supplementary Schedule", August, 2005;

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

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

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

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

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

26. Revenue Form 51A151, "Enterprise Zone Sales and Use Tax Exemption Certificate for Qualified Businesses Machinery and Equipment", January, 2007;

27. Revenue Form 51A152, "Enterprise Zone Sales and Use Tax Exemption Certificate for Building Materials", January, 2007;

28. 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;

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

30. Revenue Form 51A158, "Farm Exemption Certificate", January, 2007;

31. Revenue Form 51A159, "On-Farm Facilities Certificate of Exemption for Materials, Machinery and Equipment", January, 2007;

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

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

34. Revenue Form 51A162, "Kentucky Sales and Use Tax Truck Part Direct Pay Authorization (TP DPA) Purchase Report", December 2006;

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

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

37. Revenue Form 51A165, "Kentucky Sales and Use Tax Charter Bus Direct Pay Authorization (CB DPA) Purchase Report", August, 2006;

38. Revenue Form 51A200, "Application for Kentucky Enterprise Initiative Act (KEIA) Tax Refund Program", July, 2005;

39. Revenue Form 51A205, "Kentucky Sales and Use Tax Instructions", July, 2005;

40. Revenue Form 51A209, "Sales and Use Tax Refund Application", March, 2005;

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

42. Revenue Form 51A222, "Certificate of Exemption for Alcohol Production Facilities", January, 2007;

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

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

45. Revenue Form 51A227, "Certificate of Resale (Schools)", August, 1984;

46. Revenue Form 51A228, "Application for Fluidized Bed Combustion Technology Tax Exemption Certificate", January, 1987;

47. Revenue Form 51A229, "Fluidized Bed Combustion Technology Tax Exemption Certificate", January, 1987;

48. Revenue Form 51A241, "Registration for the Kentucky Sales and Use Tax Refund for Motion Picture and Television Production Companies", February, 1987;

49. Revenue Form 51A242, "Application for Sales and Use Tax Refund for Motion Picture Production Company", January, 1987;

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

51. Revenue Form 51A260, "Streamlined Sales and Use Tax Agreement - Certificate of Exemption", August, 2006;

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

53. Revenue Form 51F008, "Federal Government Exemption From Kentucky Sales and Use Tax Notification", December, 1998;

54. Revenue Form 51F009, "Purchase Exemption Notification", December, 1998; and

55. Revenue Form 51F010, "Energy Direct Pay Authorization: Notification", December, 1998; and

(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", December, 2005;

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

4. Revenue Form 75A005, "Telecommunications Tax Complaint Form", October, 2006; 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, 200 Fair Oaks Lane, 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.)