A Kentucky Certificate of Compliance With Rule 8015(a)(7)(B) or 8016(d)(2) is a document that is issued by the Kentucky Department of Revenue to attest to the fact that an entity has met the requirements of the specified rules. This certificate is required for certain businesses to show that they are in compliance with Kentucky's sales and use tax regulations. There are two types of Kentucky Certificates of Compliance with Rule 8015(a)(7)(B) or 8016(d)(2): a Kentucky Certificate of Compliance with Rule 8015(a)(7)(B) and a Kentucky Certificate of Compliance with Rule 8016(d)(2). The Kentucky Certificate of Compliance with Rule 8015(a)(7)(B) is issued to businesses that are collecting sales tax on items purchased by Kentucky residents. The Kentucky Certificate of Compliance with Rule 8016(d)(2) is issued to businesses that are selling items to Kentucky residents for resale. Both types of Kentucky Certificate of Compliance must be renewed every year in order to remain valid.