Kentucky Form 51A242 is the Application for Sales and Use Tax Refund for Motion Picture Production Company. This form is used by qualifying motion picture production companies to request a refund of sales and use taxes paid on purchases made in connection with filming or producing motion pictures in Kentucky. The application collects information about the production company, production location, filming dates, motion picture details, Kentucky financial institution information, expenditure record location, and supporting documentation related to production expenses. The person signing the application must certify that the information provided is complete and accurate, that they are authorized to sign the application, and that no tax liability is due to the Commonwealth of Kentucky by the applicant.
How To File Form 51A242
The completed application must be submitted for the refund request to be considered. Incomplete applications may be returned to the applicant.
Refund claims must be filed within 60 days after completion of filming or production of the motion picture in Kentucky. The application must include the final expenditure report and documentation supporting production expenses.
Mail the completed application to:
Kentucky Department of Revenue
Division of Sales and Use Tax
P.O. Box 181, Station 66
Frankfort, Kentucky 40602-0181
Before submitting the application, prepare:
- Production company information
- Permanent and mailing addresses
- Kentucky filming dates
- Motion picture title
- Expected release or exhibition date
- Kentucky financial institution details
- Expenditure record information
- Final expenditure report
- Supporting invoices, if applicable
How To Complete Form 51A242
Production Company Information
This section identifies the company requesting the sales and use tax refund.
Name
Enter the exact legal name of the motion picture production company. Print or type the information clearly.
Telephone Number
Enter the production company’s telephone number, including the area code.
Company Address Information
Permanent Location
Enter the production company’s permanent business address.
Include:
- Street address
- City or town
- State
- ZIP Code
Mailing Address
Enter the mailing address if it is different from the permanent location.
Include:
- Street address
- City or town
- State
- ZIP Code
Production Information Questions
Question 1: Notification Of Intent To Film
Did You Notify The Department Of Revenue Of Your Intention To Film Prior To The Commencement Of Filming?
Select:
- Yes, if the Department of Revenue was notified before filming began.
- No, if prior notification was not provided.
If Yes is selected, attach a copy of the registration form submitted to the Department of Revenue.
Question 2: Kentucky Filming Start Date
Date Filming Or Production Of Motion Picture Was Started In This State
Enter the date filming or production activities began in Kentucky.
Question 3: Kentucky Filming Completion Date
Date Filming Or Production Of Motion Picture Was Completed In This State
Enter the date filming or production activities ended in Kentucky.
Question 4: Motion Picture Title
Title Of Motion Picture For Which Refund Is Claimed
Enter the official title of the motion picture for which the refund request is being submitted.
Question 5: Expected Release Or Exhibition Date
Expected Theatrical Release Or Television Exhibition Date
Enter the expected date the motion picture will be released in theaters or exhibited on television.
Kentucky Financial Institution Information
This section identifies the Kentucky financial institution connected with production payments.
Name Of Kentucky Financial Institution
Enter the name of the Kentucky financial institution on which production checks were drawn.
Address
Enter the financial institution’s address.
Include:
- Street address
- City
- State
- ZIP Code
Expenditure Records Information
This section identifies where production financial records are maintained.
Name Of Individual Maintaining Expenditure Records
Enter the name of the person responsible for maintaining Kentucky production expenditure records.
Address Of Expenditure Records Location
Provide the Kentucky address where expenditure records are maintained.
Include:
- Street address
- City
- State
- ZIP Code
Final Expenditure Report
Attach Final Expenditure Report
Attach the final expenditure report with copies of relevant invoices when applicable.
The report must provide documentation supporting expenditures made by the motion picture production company.
Certification And Signature
The applicant must certify that they reviewed the application and any attached statements, schedules, or reports. The signer confirms that the information regarding refundable sales and use taxes paid for Kentucky filming or production expenses is true, complete, and correct.
Signed
The authorized representative must sign the application.
Title
Enter the signer’s official position or title.
Date
Enter the date the application is signed.
Print Or Type
Clearly print or type required information.
Refund Adjustment Rules
The refund amount requested may be reduced by:
- Compensation received when sales and use tax was paid.
- Any tax liability owed to the Commonwealth of Kentucky by the applicant.
Final Review Before Filing
Before submitting Form 51A242, verify the following:
- Confirm the application is complete.
- File the refund request within 60 days after Kentucky filming or production is completed.
- Provide the correct production company name and contact details.
- Confirm permanent and mailing addresses.
- Answer the filming notification question.
- Include the registration form if prior filming notification was provided.
- Enter accurate filming start and completion dates.
- Provide the correct motion picture title.
- Include expected theatrical release or television exhibition date.
- Provide Kentucky financial institution details.
- Identify the person responsible for expenditure records.
- Attach the final expenditure report.
- Include supporting invoices when applicable.
- Ensure an authorized person signs and dates the application.
- Mail the completed application to the Kentucky Department of Revenue.