Kentucky Form 51A241 is the Registration for the Kentucky Sales and Use Tax Refund for Motion Picture and Television Production Companies. This form is used by qualifying motion picture and television production companies that want to register for Kentucky’s sales and use tax refund process related to eligible production activities.
The registration collects important information about the production project, production company, business addresses, Kentucky production office details, expenditure records contact, production category, expected Kentucky production dates, estimated Kentucky expenditures, and Kentucky financial institution information.
The applicant must certify that they have reviewed and understand the Kentucky sales and use tax motion picture refund requirements and that the information provided is complete and accurate. The person signing must also confirm they are authorized to submit the registration.
How To File Form 51A241
Complete the registration form with all required production and company details.
After completing the form, return it to:
Kentucky Department of Revenue
Division of Sales and Use Tax
P.O. Box 181, Station 66
Frankfort, Kentucky 40602-0181
Before submitting the registration, prepare:
- Production title
- Production company information
- Permanent company address
- Kentucky production office address
- Contact person responsible for expenditure records
- Production category details
- Kentucky production schedule
- Estimated Kentucky production spending
- Kentucky financial institution information
How To Complete Form 51A241
Production Information
This section identifies the motion picture or television production requesting registration.
Title Of Production
Enter the official title of the motion picture, television program, or production project.
Name Of Production Company
Enter the legal name of the production company responsible for the project.
Production Company Address
Provide the permanent business address of the production company.
Permanent Address
Enter the company’s primary business address.
Include:
- Street address
- City
- State
- ZIP Code
- Phone number
Kentucky Production Office Information
This section identifies the local production office operating in Kentucky.
Kentucky Production Office Address
Enter the address of the production office located in Kentucky.
Include:
- City
- State
- ZIP Code
- Phone number
Expenditure Records Contact
Individual Maintaining Expenditure Records
Enter the name of the individual responsible for maintaining production expenditure records.
This person should be able to provide or manage financial records related to Kentucky production expenses.
Production Category Selection
Select the category that best describes the production.
Feature-Length Motion Picture
Select this option if the project is a feature-length motion picture intended for:
- Theatrical release, or
- Exhibition on national television by a network or through national syndication
Television Program
Select this option if the production is a television program that will serve as a pilot or a segment of an ongoing dramatic or situation comedy series shown on a network or through national syndication.
Other
Select this option if the production does not fit the listed categories.
Provide an explanation describing the type of production.
Kentucky Production Details
Anticipated Production Dates
Production Start Date
Enter the expected date production activities will begin in Kentucky.
Production End Date
Enter the expected date Kentucky production activities will end.
Estimated Kentucky Expenditures
Enter the estimated amount the production expects to spend in Kentucky.
This may include qualifying production-related expenses incurred within Kentucky.
Kentucky Financial Institution Information
This section identifies the Kentucky financial institution associated with qualified production payments.
Kentucky Financial Institution On Which Qualified Checks Will Be Drawn
Enter the name of the Kentucky financial institution that will be used for qualified checks related to the production.
Address
Provide the financial institution’s address.
Include:
- Street address
- City
- State
- ZIP Code
Certification And Signature
The applicant must certify that the registration information is complete and accurate and that the signer is authorized to submit the form.
Signed
The authorized representative must sign the registration.
Title
Enter the signer’s position or role within the production company.
Date
Enter the date the registration is signed.
Final Review Before Filing
Before submitting Form 51A241, verify the following:
- Confirm the production title is correct.
- Provide the legal production company name.
- Verify permanent and Kentucky production office addresses.
- Provide accurate contact information.
- Identify the person responsible for expenditure records.
- Select the correct production category.
- Explain the project if selecting “Other.”
- Confirm Kentucky production dates.
- Provide estimated Kentucky expenditures.
- Enter correct Kentucky financial institution details.
- Review all information for accuracy.
- Ensure an authorized person signs and dates the registration.
- Mail the completed registration to the Kentucky Department of Revenue at the required address.