Agricultural Exemption Number Required for Tax Exempt On-farm Purchases

Posted on Aug 26, 2021

Effective January 1, 2022, KRS 139.481 requires that farmers have an Agriculture Exemption Number for use on Forms 51A158 and 51A159 to make purchases exempt from sales tax.

The application form can be found here or at the Department of Revenue website http://www.revenue.ky.gov/ under Sales Tax Forms.

Farmers are asked to submit applications to the Kentucky Department of Revenue via email at DOR.Webresponsesalestax@ky.gov or to the following address:

Division of Sales and Use Tax
Department of Revenue
P.O. Box 181
Frankfort, Kentucky 40602-0181

After approval of the application, the department will issue an Agriculture Exemption Number to the applicant by letter. Until an Agriculture Exemption Number has been assigned, the farmer may still issue a farm exemption certificate by using the farmer’s driver’s license number as an identifier. The driver’s license number can no longer be used on the farm exemption certificate after July 1, 2022.

Please contact the Division of Sales and Use Tax at 502-564-5170, option 1 with any additional questions.