Kentucky Form 51A154 is the Certificate of Exemption — Out-of-State Delivery form issued by the Kentucky Department of Revenue, Sales and Use Tax Division. This certificate is used when certain tangible personal property is purchased in Kentucky but delivered by the seller or the seller’s agent directly to another state.
The form applies to specific types of property, including aircraft, all-terrain vehicles (ATVs), mobile or manufactured homes, campers, boats, motors, trailers, and other qualifying tangible personal property.
The purchaser certifies that the property is being purchased exempt from Kentucky sales tax because it will be delivered immediately to another state and will not be returned to Kentucky for use.
The certificate must contain complete and accurate information. If required information is missing or incorrect, the exemption may be denied. The form must be prepared in triplicate.
How To File Form 51A154
The Certificate of Exemption must be completed by both the buyer and seller at the time of sale. The related out-of-state delivery affidavit must be completed by the person who actually delivers the property within two days of delivery.
The form is prepared in three copies:
- Original (White Copy): Retained by the seller for records.
- Duplicate (Canary Copy): Mailed by the seller within 30 days of sale to the Kentucky Department of Revenue, Sales and Use Tax Division.
- Triplicate (Pink Copy): Provided to the out-of-state purchaser.
The duplicate copy should be mailed to:
Kentucky Department of Revenue
Sales and Use Tax Division
P.O. Box 181
Frankfort, Kentucky 40602-0181
How To Complete Form 51A154
Purchaser Information
This section identifies the person or business purchasing the property.
Name Of Purchaser
Enter the full name of the individual or business purchasing the property.
Telephone Number
Provide the purchaser’s contact telephone number.
Address
Enter the purchaser’s complete address.
Include:
- Street address
- City
- State
- ZIP code
City, State, ZIP Code
Provide the complete location information for the purchaser.
Purchaser Certification Statement
The purchaser must certify that the tangible personal property is purchased exempt from Kentucky sales tax and will be delivered by the seller or seller’s agent directly to another state.
Delivery State
Enter the state where the property will be delivered.
The purchaser confirms that the property will not be returned to Kentucky for use.
Purchaser’s Signature
The purchaser must sign the exemption certificate.
Title
Enter the purchaser’s title or position if purchasing on behalf of an organization.
Date
Enter the date the certificate is completed and signed.
Seller Information
This section identifies the seller responsible for the transaction.
Name Of Seller
Enter the seller’s legal name.
Seller Address
Enter the seller’s complete business address.
City, State, ZIP Code
Provide the seller’s complete location information.
Sales And Use Tax Permit Number
Enter the seller’s Kentucky Sales and Use Tax Permit Number.
Property Information
This section identifies the property being purchased.
New Or Used
Select whether the property is:
- New
- Used
Aircraft
Select this option if the property is an aircraft.
ATV
Select this option if the property is an all-terrain vehicle.
Mobile/Manufactured Home
Select this option if purchasing a mobile or manufactured home.
Camper
Select this option if purchasing a camper.
Boat, Motor And/Or Trailer
Select this option for a boat, motor, trailer, or combination of these items.
Other
Select this option if the property does not fall into the listed categories and provide a description.
Property Details
Make
Enter the manufacturer or brand name of the property.
Model
Enter the model information.
Year
Enter the manufacturing year of the property.
Serial Number
Enter the serial number or identifying number assigned to the property.
Sales Price Information
Total Sales Price
Enter the total selling price, including options and dealer preparation charges.
Trade-In/Discount
Enter any applicable trade-in amount or discount applied to the purchase.
Net Sales Price
Enter the final sales price after subtracting trade-ins or discounts.
Seller Or Authorized Representative Signature
The seller or authorized representative must sign the certificate.
Date
Enter the date the seller signs the form.
Affidavit For Out-of-State Delivery
The affidavit confirms that the property was physically delivered outside Kentucky.
The person who actually makes the delivery must complete this section within two days of delivery.
State
Enter the state where the affidavit is completed.
County
Enter the county where the affidavit is completed.
Name Of Person Making Delivery
Enter the name of the person who personally delivered the property.
Address
Enter the address of the person making the delivery.
Delivered Property Information
Confirm that the listed aircraft, ATV, mobile/manufactured home, camper, boat, motor, trailer, or other property was personally delivered.
Delivered To Name
Enter the name of the person receiving the property.
Address
Enter the delivery recipient’s address.
Date
Enter the date the delivery occurred.
Delivery Location
Enter the exact delivery location if it is different from the purchaser’s address.
A PO Box cannot be used as the delivery location.
Delivery Person Status
Select the appropriate option:
- Seller
- Employee of Seller
Signature
The person who completed the delivery must sign the affidavit.
Final Review Before Filing
Before completing and submitting Form 51A154, verify the following:
- Confirm the property qualifies for out-of-state delivery exemption treatment.
- Ensure the property will be delivered directly outside Kentucky.
- Confirm the property will not return to Kentucky for use.
- Complete purchaser information accurately.
- Complete seller information and permit number.
- Select the correct property type.
- Provide complete make, model, year, and serial number details.
- Verify sales price calculations.
- Obtain purchaser and seller signatures.
- Complete the delivery affidavit within two days after delivery.
- Ensure the person signing the affidavit is the person who actually delivered the property.
- Prepare all three required copies.
- Retain the seller copy, send the Department of Revenue copy within 30 days, and provide the purchaser copy.