Get Application For Pollution Control Tax Exemption Certificate - Kentucky ... - Revenue Ky

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.

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 average Kentucky farm is 164 acres. In antebellum Kentucky, farms were much smaller.

Agricultural land is defined as any tract of 10 acres or more used for the production of crops, livestock, tobacco or timber, any tract of five acres or more used for commercial aquaculture, or any tract meeting the requirements for payments for a participation in an agricultural program based on a contract with the ...

The Application for the Agriculture Exemption Number, Form 51A800, is available at .revenue.ky.gov under Sales Tax forms.

To qualify for the homestead exemption, a person must be at least 65 years old during the tax period or classified as totally disabled by any public or private retirement system.

"Agricultural land" means: Any tract of land, including all income-producing improvements, of at least ten contiguous acres in area used for the production of livestock, livestock products, poultry, poultry products and/or the growing of tobacco and/or other crops including timber.

For example, Kentucky recommends sellers update certificates on file every four years from the date of issuance. Another state, such as Connecticut, mentions certificates are valid for three years from the issue date. Other states issue exemption certificates to tax-exempt organizations with an expiration date listed.