Kentucky Form 72A006, Motor Fuel Tax Refund Application – Public Boat Dock, is used to request a refund of Kentucky motor fuel excise tax on qualifying fuel purchased for the purpose of operating or propelling motorboats. The application is connected with KRS 138.445 and applies to motor fuel sold exclusively for use in motorboats. The form collects identifying information about the applicant, the refund period, contact and tax identification information, the number of gallons of gasoline and special fuels purchased, and the amount of motor fuel tax being requested as a refund. The applicant must support the claim with original purchase invoices, and a refund bond must already be on file with the Kentucky Department of Revenue before the tax can be refunded. The form states that qualifying applicants receive a refund of 100% of the excise tax paid.
Who Should Use Kentucky Form 72A006?
This form is intended for a public boat dock claiming a refund of Kentucky tax paid on motor fuel purchased for use in operating or propelling motorboats.
Only Kentucky tax-paid fuel purchased for the qualifying motorboat purpose should be included in the refund application.
The form separates fuel into two categories:
- Gasoline
- Special fuels
Amounts for these fuel types are reported separately in the calculation section.
How To File Kentucky Form 72A006
Refund claims must be filed on either a:
- Calendar quarter basis, or
- Calendar year basis.
Do not combine the claim into an unsupported filing period. The application should identify the ending date of the calendar quarter or calendar year covered by the refund claim.
Mail the completed application to:
Kentucky Department of Revenue
Motor Fuels Tax Compliance Section
P.O. Box 1303, Station 63
Frankfort, Kentucky 40602-1303
The form also provides (502) 564-3853 for additional information.
Documents and Information To Prepare
Before completing the application, gather:
- Applicant’s legal or official name
- Kentucky motor fuel account number, including the applicable J- account number
- DBA name, if applicable
- Calendar quarter or calendar year ending date
- Mailing address
- Telephone number
- Email address
- City, county, state, and ZIP code
- Social Security number requested for the applicant
- Federal Employer Identification Number, if applicable
- Original invoices for every fuel purchase included in the refund claim
- Number of gallons of gasoline purchased
- Number of gallons of special fuels purchased
- Kentucky motor fuel excise tax rate shown on each applicable invoice
- Refund calculation for each fuel category
- Name and title of the principal officer signing the application
A qualifying refund bond must also already be on file with the Department of Revenue before a motor fuel tax refund can be issued.
Required Original Invoices
An original invoice must be attached for every purchase included in the refund claim.
Each invoice must contain:
- Date of purchase
- Invoice number
- Name of vendor
- Number of gallons
- Kentucky excise tax charged
- Total purchase price
Do not claim fuel for which the required supporting purchase information cannot be provided through the original invoice.
How To Complete Kentucky Form 72A006
Begin with the applicant-information section at the top of the form. Then complete the gasoline and special-fuels calculation section and finish with the certification and signature area.
Applicant Information
Name of Applicant
Enter the complete name of the person, business, or entity making the refund claim.
Use the name associated with the public boat dock and its motor fuels tax account.
Keep the applicant’s name consistent with the supporting records and invoices used for the claim.
Account Number – J-
Enter the applicant’s account number in the field beginning with J-.
Use the account number assigned to the applicant. Do not create or estimate an account number if you do not know it.
DBA
Enter the applicant’s doing business as (DBA) name if one is used.
If the business operates under a trade or business name different from the applicant’s legal name, enter that name here.
Do not invent a DBA when none applies.
For the Period Ending
Enter the ending date of the calendar quarter or calendar year covered by the refund application.
Because the form requires refund claims to be made on a calendar quarter or calendar year basis, make sure this date corresponds with the filing period used for the claim.
Mailing Address
Enter the applicant’s mailing address.
P.O. Box or Number and Street
Enter either the applicable post office box or the street number and street name.
City
Enter the city associated with the mailing address.
County
Enter the applicable county.
State
Enter the state.
ZIP Code
Enter the correct ZIP code.
Review the complete address before filing to make sure each part is accurate.
Telephone Number
Enter a telephone number where the applicant or an authorized representative can be reached.
Include the area code.
E-mail Address
Enter the applicant’s email address.
Use an address that can be used for correspondence concerning the refund claim.
Social Security Number
Enter the Social Security number requested in this field when applicable to the applicant.
Make sure the number is accurate before submitting the application.
Federal Employer Identification Number (FEIN)
Enter the applicant’s Federal Employer Identification Number in the space provided when applicable.
The form provides separate spaces for an SSN and an FEIN, so enter the identifying information that applies to the applicant and the account being reported.
Important Refund Requirements
Before completing the gallon and refund calculations, review the requirements printed on the application.
Qualifying Fuel
Only include Kentucky tax-paid fuel purchased for the purpose of operating or propelling motorboats.
Do not include unrelated fuel purchases in the claim.
Filing Period
Each claim must cover either a calendar quarter or a calendar year.
Supporting Invoices
Original invoices must accompany the claim and contain the required purchase and tax information.
Refund Bond
A refund bond must already be on file with the Kentucky Department of Revenue before the tax can be refunded.
Refund Percentage
The form states that qualifying applicants receive a refund of 100% of the excise tax paid.
Motor Fuel Tax Refund Calculation
The calculation area has separate columns for:
- Gasoline
- Special Fuels
Keep the two fuel categories separate throughout the calculation.
Line 1: Number of Gallons Purchased
Enter the number of gallons purchased during the filing period.
Report gasoline gallons in the Gasoline column.
Report special-fuel gallons in the Special Fuels column.
Only include purchases for which the required original invoices are attached.
The gallon totals should agree with the supporting invoices included with the application.
If you purchased qualifying gasoline but no special fuel, complete the gasoline portion based on the applicable records rather than entering gasoline purchases in both columns.
Similarly, qualifying special-fuel purchases belong in the special-fuels column.
Line 2: Motor Fuel Tax Refund Requested
Calculate the refund separately for gasoline and special fuels.
For each category, multiply the gallons reported on line 1 by the rate per gallon shown on the invoice.
The calculation is:
Line 1 gallons × applicable rate per gallon = Line 2 refund requested
Enter the gasoline refund in the Gasoline column and the special-fuels refund in the Special Fuels column.
For example, if qualifying invoices showed:
500 gallons × $0.XX tax rate per gallon
you would multiply 500 by the actual rate shown on the applicable invoice.
Do not use a guessed tax rate. The form specifically directs the applicant to use the rate per gallon shown on the invoice.
How To Handle Gasoline and Special Fuels
The two-column format is important because the application treats gasoline and special fuels as separate categories.
For Gasoline:
- Add the qualifying gallons supported by original invoices.
- Enter the gallon total on line 1 under Gasoline.
- Multiply the qualifying gallons by the applicable per-gallon rate shown on the invoice.
- Enter the refund amount on line 2 under Gasoline.
For Special Fuels:
- Add the qualifying gallons supported by original invoices.
- Enter the total on line 1 under Special Fuels.
- Apply the applicable rate per gallon shown on the invoice.
- Enter the resulting refund on line 2 under Special Fuels.
Do not combine both fuel categories into one figure if purchases were made in both categories.
Kentucky Sales and Use Tax Reminder
The application includes an additional reminder concerning Kentucky use tax.
Under the reminder printed on the form, the applicant should report the 6% use tax on the sales price of motor fuel sales on the Kentucky sales and use tax return, as applicable under KRS 139.500(2).
This reminder is separate from the actual motor fuel excise tax refund calculation on lines 1 and 2.
Do not add a 6% calculation to line 2 unless another applicable instruction specifically requires it. Line 2 is calculated using the per-gallon motor fuel tax rate shown on the invoice.
Certification and Signature
The bottom of the application contains a certification.
The person signing states that they are a principal officer of the applicant and that they have examined the application.
By signing, the officer certifies that, to the best of their knowledge and belief, the application is:
- True
- Correct
- Complete
Review the entire application and supporting invoices before signing.
Signature
The principal officer of the applicant should sign the application in the space provided.
The signer should be authorized to certify the refund application for the applicant.
Title
Enter the business or organizational title of the person signing.
The title should identify the person’s role in relation to the applicant.
Print Name
Clearly print the full name of the person who signed the application.
The printed name should correspond with the signature.
Date
Enter the date on which the application is signed.
Review the date before filing to make sure the certification accurately reflects when the application was completed.
Example of the Refund Calculation
Assume a public boat dock has supporting original invoices showing qualifying purchases of 1,000 gallons of gasoline during the filing period.
If the applicable Kentucky motor fuel excise tax rate shown on the invoices were R dollars per gallon, the calculation would be:
1,000 × R = gasoline refund requested
Enter:
Line 1 – Gasoline: 1,000 gallons
Line 2 – Gasoline: the result of 1,000 multiplied by the actual tax rate shown on the applicable invoice.
If the applicant also purchased qualifying special fuels, calculate those gallons and the corresponding refund separately in the Special Fuels column.
This example intentionally does not assume a specific tax rate because the application instructs applicants to use the rate shown on their invoices.
Common Kentucky Form 72A006 Mistakes to Avoid
One common mistake is including fuel that was not purchased for the purpose of operating or propelling motorboats. Only qualifying Kentucky tax-paid fuel should be included.
Another mistake is filing a claim for a period other than a calendar quarter or calendar year.
Do not forget to attach the original invoices. A refund claim should be supported by an original invoice for each purchase being claimed.
Check that each invoice includes the purchase date, invoice number, vendor name, gallons, Kentucky excise tax charged, and total price.
Make sure the gasoline and special-fuels amounts are entered in their correct columns.
Do not calculate line 2 using an assumed rate. Use the rate per gallon shown on the applicable invoice.
Verify that a refund bond is already on file with the Department of Revenue.
Finally, the application should not be signed until the principal officer has reviewed the information for accuracy and completeness.
Final Review Before Filing
Before submitting Kentucky Form 72A006, verify that:
- The applicant’s name is correct.
- The J- account number is entered accurately.
- The DBA is entered if applicable.
- The correct calendar quarter or calendar year ending date is provided.
- The mailing address is complete.
- The city is correct.
- The county is entered.
- The state and ZIP code are accurate.
- The telephone number includes the correct area code.
- The email address is accurate.
- The Social Security number is entered when applicable.
- The FEIN is entered when applicable.
- Only Kentucky tax-paid qualifying motorboat fuel is included.
- The claim covers a calendar quarter or calendar year.
- An original invoice is attached for every purchase being claimed.
- Every invoice includes the required purchase and tax information.
- The gasoline gallon total is accurate.
- The special-fuels gallon total is accurate.
- Gasoline and special fuels are reported separately.
- Line 1 agrees with the attached invoices.
- Line 2 is calculated using the rate per gallon shown on the applicable invoices.
- The refund bond is already on file with the Kentucky Department of Revenue.
- The principal officer has examined the completed application.
- The application is signed.
- The signer’s title is entered.
- The signer’s printed name is provided.
- The certification date is entered.
- The completed application and supporting original invoices are ready to be mailed to the Motor Fuels Tax Compliance Section at the address shown on the form.