Do sales tax exemption certificates expire in kentucky

A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Kentucky sales tax. You can download a PDF of the Kentucky Streamlined Sales Tax Certificate of Exemption (Form SST) on this page. For other Kentucky sales tax exemption certificates, go here.

You can use this form to claim tax-exempt status when purchasing items. There are a few important things to note for both buyers and sellers who will use this form for tax-exempt purchases. Buyers, you must be certain that you are eligible for the exemption you are claiming; otherwise, penalties my result for false claims. Sellers, you are expected to maintain accurate records when presented with proof for tax-exempt purchases. The form itself must be filled out in its entirety, or it will be considered invalid. If you are asked to provide proof of tax-exempt purchases, you will be expected to provide proof in its completed form. If proof cannot be supplied, or if you supply incomplete or inaccurate forms, you will be subject to penalties.

Extracted from PDF file ky-sst.pdf, last modified March 2012

More about the Kentucky Streamlined Sales Tax Certificate of Exemption

This is a Streamlined Sales Tax Certificate, which is a unified form that can be used to make sales tax exempt purchases in all states that are a member of the Streamlined Sales and Use Tax Agreement. Please note that Kentucky may have specific restrictions on how exactly this form can be used.

Kentucky Streamlined Certificate Notes:

  1. Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of a taxable service.
  2. This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to the provisions of Kentucky Revised Statute 139.270 (Good Faith).
  3. The use of this certificate by the purchaser constitutes the issuance of a blanket certificate in accordance with Kentucky Administrative Regulation 103 KAR 31:111.

An additional, multi-state version of the SST Certificate, as provided by the Multistate Tax Commission, can be found here.

Other Kentucky Sales Tax Certificates:

SalesTaxHandbook has an additional four Kentucky sales tax certificates that you may need.

Certificate Code Certificate Name
1 Farm Certificate of Exemption
1 Farm Facilities Materials, Machinery and Equipment Exemption Certificate
1 Streamlined Sales Tax Certificate of Exemption (Multistate)
1 Multijurisdiction Uniform Sales & Use Tax Certificate

Download all KY sales tax exemption forms

View all 4 Kentucky Exemption Certificates

SalesTaxHandbook Disclaimer:

While we do our best to keep our list of Kentucky Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the SST form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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