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Kentucky. Does Kentucky require registration with the state for a resale certificate? Kentucky does not require registration with the state for a resale certificate.

A resale certificate is a special permit issued by the Kentucky Department of Revenue that allows you to avoid paying sales tax on any goods or items you intend to resell to your customers. Instead, you collect the sales tax from your customers when you resell the products.

You MUST issue a Farm Exemption Certificate (Form 51A158) or the On-Farm Facilities Certificate of Exemption for Materials, Machinery and Equipment (Form 51A159) to each of your vendors using your Agriculture Exemption Number.

The 10 US States That Do Not Accept Out of State Resale Certificates: Alabama. California. Florida. Hawaii. Illinois. Louisiana. Maryland. Massachusetts.

Complete the Wholesaler License Application and indicate "New Wholesaler". A payment of $125, by check, made out to the "Kentucky State Treasurer". Proof of Surety Bond. Verification of resident state license/permit.

Does Kentucky require a resale permit? Most businesses operating in or selling in the state of Kentucky are required to purchase a resale certificate annually. Even online based businesses shipping products to Kentucky residents must collect sales tax.

Mail completed application to the Kentucky Department of Revenue, Division of Sales and Use Tax, P.O. Box 181, Station 67, Frankfort, Kentucky, 40602–0181.

In Kentucky, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers. Several exceptions to the state sales tax are goods and machinery which will be sold to farmers, any machinery which is intended for new and expanded industries, any oil and gas extraction machinery.