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This application should be filed only by persons regularly engaged in the occupation of tilling and cultivating the soil for the production of crops as a business, regularly engaged in the occupation of raising and feeding livestock of a kind the products of which constitute food for human consumption, raising and ...

The Application for the Agriculture Exemption Number, Form 51A800, is available at .revenue.ky.gov under Sales Tax forms. Completed applications should be submitted by email to DOR.Webresponsesalestax@ky.gov or mailed to DOR's Division of Sales and Use Tax, Station 66, P.O. Box 181, Frankfort, KY 40602-0181.

Farmers wanting to sell agricultural land and assets may be eligible for a Kentucky income tax credit up to 5% of the purchase price of qualifying agricultural assets, subject to a $25,000 calendar year cap and a $100,000 lifetime cap.

In Kentucky, soybeans and corn are the top crops. Nearly 1.47 million acres of farmland were dedicated to soybeans, with farmers selling more than $752 million worth of the crop in 2012. Corn was harvested from 1.53 million acres while sales totaled $694 million.

A new Kentucky law requires that farmers apply for an Agriculture Exemption Number to make qualified purchases for the farm exempt from sales tax. Farmers may still use Forms 51A158 and 51A159 without an Agriculture Exemption Number through June 30, 2022, by using their driver's license number.

The Kentucky Revised Statute 132.010 (9, 10, 11) defines agricultural land as any tract of land, including all income producing improvements of at least 10 contiguous acres in area used for the production of livestock, livestock products, poultry, poultry products and/or the growing of tobacco and/or crops including ...