Kentucky Resale Certificate
Rules, Form & Expiration

Accepted form: Form 51A105 (Resale Certificate). Agency: Kentucky Department of Revenue.

What a Kentucky resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Kentucky resale certificate rules

Certificate form: Form 51A105; Form 51A105, the Resale Certificate, is published by the Kentucky Department of Revenue. Our generator fills in the Kentucky form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Kentucky sales and use tax account number; It appears on the buyer's Kentucky Sales and Use Tax Permit.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; No fixed expiration. A blanket certificate covers later purchases without new certificates as long as the character of the purchaser's business does not change and the purchases are of the kind it usually buys for resale.

Kentucky rules in plain English

In Kentucky, the resale certificate is Form 51A105, Resale Certificate, from the Kentucky Department of Revenue (DOR). The current version is dated 1-23. Kentucky also accepts the Streamlined Sales Tax certificate (Form 51A260) and the MTC Uniform Sales and Use Tax Resale Certificate. On 51A105, check Blanket or Single Purchase. Enter your business name and address and your Kentucky sales and use tax permit account number. Describe what your business sells and what you are buying, and name the seller. An owner, partner or corporate officer signs, gives a title, and dates the form under penalties of perjury. If you are based in another state and not required to register in Kentucky, you may still use 51A105. Write on it that you are a nonresident purchaser not required to hold a Kentucky permit. A blanket certificate has no end date. It stays valid while your business stays the same and you buy the kinds of goods you usually resell. The seller needs the completed certificate within 90 days of the sale. The certificate cannot be used for lodging, sewer services or admissions. Contractors with a consumer number may not use it. Knowingly using a resale certificate to avoid tax is a Class B misdemeanor, and you will owe the tax plus penalties.

Sources: Kentucky resale certificate guidance · Form 51A105

More Kentucky facts

Form 51A105 may not be used to buy accommodations, sewer services, or admissions, and contractors registered under a 900,000-series consumer number may not issue it for any purchase. Source
The current 51A105 (1-23) covers tangible personal property, digital property, and taxable services enumerated in KRS 139.200(2)(d)-(ay), reflecting Kentucky's expansion of taxable services since 2018. Source
Supplies consumed by a service provider in performing a taxable service (for example, chemicals and fuel for a pressure washer) are not eligible for the resale exemption. Source
A Kentucky retailer must apply for and keep an active sales and use tax account (through the MyTaxes portal) before it can issue 51A105. Source
If a seller receives a certificate late, the burden of proof is on the seller; for example, a late certificate from a restaurant for silverware does not meet it, but one for disposable utensils of a kind the restaurant resells can. Source

What a Kentucky resale certificate must include

The buyer's legal name, business address, and Kentucky sales and use tax account number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Kentucky certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Kentucky resale certificates

Enter your business once, add each vendor, and download a signed Kentucky certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Kentucky resale certificate FAQ

What form do I use for a Kentucky resale certificate?

Kentucky uses Form 51A105, the Resale Certificate, published by the Kentucky Department of Revenue. Our generator fills in the Kentucky form for you. You get a signed PDF with your business, permit, and purchase details.

Does Kentucky accept the MTC uniform resale certificate?

Yes. Kentucky accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in Kentucky?

Yes, with conditions. A nonresident purchaser not required to register in Kentucky may issue 51A105 (noting on its face that it is a nonresident purchaser not required to hold a Kentucky permit, and giving its home-state retail number per DOR FAQ), Form 51A260, or the MTC certificate.

Can I give a vendor one blanket resale certificate in Kentucky?

Yes. A blanket certificate in Kentucky covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Kentucky resale certificate valid?

No fixed expiration. A blanket certificate covers later purchases without new certificates as long as the character of the purchaser's business does not change and the purchases are of the kind it usually buys for resale.

What happens if I misuse a Kentucky resale certificate?

Executing a resale certificate knowing the property will not be resold in the regular course of business, to evade tax, is a Class B misdemeanor. The purchaser is also held liable for the tax originally due and may be assessed penalties.

When can a Kentucky seller rely on a resale certificate?

The seller is relieved of the burden of proof if, within 90 days after the sale, it obtains a fully completed certificate (or captures the SST data elements) and keeps it on file. If not, it is relieved if within 120 days of a DOR request it obtains a fully completed certificate for an exemption that was available, could apply to the item, and is reasonable for the buyer's business, or other proof. Relief is lost for fraud, soliciting unlawful exemption claims, or knowing the information was materially false. Sellers that accept a resale certificate from a contractor registered under a 900,000-series consumer number are liable for the tax.

Nearby states

This page summarizes Kentucky resale certificate rules for general information and is not tax advice. Confirm current requirements with the Kentucky Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Kentucky Resale Certificate Rules, Form & Expiration