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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.

"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.

( KRS Sec. 139.010 ; KRS Sec. 139.240 ) Under a de minimis rule, the first $1,000 of sales made in any calendar year by individuals or nonprofit organizations for garage sales and nonprofit fundraising events are expressly brought within the occasional sale exemption.

How do you register for a sales tax permit in Kentucky? You can register for your Kentucky sales tax license online at the Kentucky Business One Stop Portal. Or file by paper using the Kentucky 10A100 form. You can also register for a sales tax permit when you register your business.

HB8 amended KRS 139.470(7) which established exemptions from sales tax for residential electricity, natural gas, fuels, water, and sewer services. The amendment narrowed the sales tax exemption to only apply to utilities purchased and declared by the resident as used in their place of domicile.

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 first step in applying for a property tax exemption is to complete the application form (Revenue Form 62A023) and submit it along with all supporting documentation to the property valuation administrator (PVA) of the county in which the property is located.