administration & accounting - Kentucky: Revenue Employee Website

A purchaser is not required to provide to a retailer the form if the purchaser is the holder of a direct
pay permit.
The SSUTA also has a uniform exemption certificate (Streamlined Sales Tax Agreement –
Certificate of Exemption) that took effect 10/1/05. It became effective when the Agreement kicked
in 10/05, when ten states comprising of at least 20% of the population of states that impose a sales
tax have enacted legislation. That threshold has been passed, but every state has a different
effective date for its conforming legislation. To access the Streamlined Sales Tax Agreement
Certificate of Exemption go to www.streamlinedsalestax.org and select Approved Certificate of
Exemption.
The applicable statutes are KRS 139.776 – Multiple Points of Use Exemption Form and KRS
139.777 – Direct Mail.
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