Kentucky: certificado de reventa

Cómo completar y aceptar el certificado

1. Check Blanket or Single Purchase.
2. Enter the buyer's business name, address and Kentucky sales and use tax permit account number, and describe what the business sells, leases, or manufactures. A nonresident notes it is not required to hold a Kentucky permit.
3. Enter the seller's name and address and describe the products or services being purchased for resale.
4. Have an owner, partner or corporate officer sign it with title and date, under penalty of perjury.

Cuándo está protegido un vendedor

KRS 139.270: the seller is relieved of the burden of proof if it obtains a fully completed resale certificate (or captures the equivalent data) within 90 days after the sale and keeps it on file. If the Department later asks for substantiation, the seller is relieved if, within 120 days of the request, it obtains a completed certificate for an exemption that existed at the time, could apply to the item, and is reasonable for the buyer's business, or other proof the sale was not taxable. No relief for fraud, soliciting improper exemption claims, or knowingly accepting materially false information.

Conservación de registros del vendedor

Four years (KRS 139.720, per DOR's Sales and Use Tax FAQ).

Errores comunes

• Accepting a certificate from a contractor or other buyer registered under a 900,000-series consumer number; the form warns the seller will be liable for the tax.
• Using 51A105 for accommodations, sewer services or admissions, which the form excludes.
• Obtaining the certificate after the 90-day window (or after 120 days from a Department request) for items the buyer would use rather than resell; the burden of proof is then not met.

Certificados multiestatales en Kentucky

Preguntas frecuentes sobre el certificado de reventa de Kentucky