Kentucky Form 51A351 is the Application for Energy Efficiency Machinery or Equipment Sales and Use Tax Incentive. This form is used by eligible applicants to request a refund of Kentucky sales and use tax paid on purchases of qualifying energy-reducing machinery and equipment. The application allows the Kentucky Department of Revenue to review information about the applicant, the manufacturer, the facility where the machinery or equipment is installed, the refund amount requested, and supporting documentation related to the energy efficiency purchase. Applicants must certify that the information provided in the application and any attached statements, schedules, or reports is accurate and complete. The signer must also confirm that they are authorized to submit the application and that no Kentucky tax liability is currently due from the applicant. This application is specifically related to Kentucky sales and use tax paid on energy-reducing machinery and equipment. Refund requests cannot be made for sales tax paid to other states or local governments.
How To File Form 51A351
To apply for the energy efficiency machinery or equipment sales and use tax incentive, complete the application and include all required supporting documentation.
The completed application and supporting documents should be mailed to:
Kentucky Department of Revenue
Division of Sales and Use Tax
P.O. Box 181, Station 67
Frankfort, Kentucky 40601-0181
Before submitting the form, prepare the following documents:
- Completed Form 51A351
- Information-sharing agreements with contractors, vendors, or related parties verifying machinery and equipment purchases
- Energy-efficiency standards achievement documentation
- Copies of invoices from each vendor
Refund claims must be filed within 18 months from the date the machinery or equipment was placed into service.
How To Complete Form 51A351
Applicant And Facility Information
This section collects basic information about the applicant, manufacturer, facility location, mailing address, and contact person.
Name
Enter the legal name of the applicant or business requesting the refund.
Manufacturer Name
Enter the name of the manufacturer connected with the energy-efficient machinery or equipment. Print or type the manufacturer’s name clearly.
Telephone Number
Enter the manufacturer’s telephone number, including the area code.
Plant Facility Location
Provide the physical location where the energy-efficient machinery or equipment is installed.
Include:
- Street address
- City or town
- State
- ZIP code
Mailing Address
Enter the mailing address if it is different from the plant facility location.
Include:
- Street address
- City or town
- State
- ZIP code
Contact Person
Provide the name of the person responsible for communication regarding the application.
E-mail Address
Enter the email address where the Department of Revenue can contact the applicant.
Contact Telephone Number
Provide the contact person’s telephone number, including the area code.
Refund Request Information
This section identifies the amount being requested and the period covered by the refund claim.
Refund Requested
Enter the total amount of Kentucky sales and use tax refund being requested.
The refund amount may be reduced by certain adjustments, including compensation received when the tax was paid or any Kentucky tax liability owed by the applicant.
Refund Period
Enter the applicable refund period related to the machinery or equipment purchase.
Certification And Signature Section
The applicant must certify that the information provided is true, complete, and correct. The signer confirms they have reviewed the application and are authorized to sign on behalf of the applicant.
Signed
The authorized individual must sign the application.
Title
Enter the signer’s official title or position within the organization.
Date
Enter the date the application is signed.
Print Or Type
Clearly print or type the signer’s information where required.
Required Supporting Documentation
Applicants must include documentation that supports the refund request.
Information-Sharing Agreements
Attach copies of agreements with contractors, vendors, or other related parties that verify purchases of machinery and equipment.
These documents should be submitted together with the energy-efficiency standards achievement documentation.
Energy-Efficiency Standards Achievement Document
Provide documentation showing that the machinery or equipment meets the required energy efficiency standards.
Vendor Invoices
Attach copies of all relevant invoices from each vendor involved in the purchase.
Important Rules For Refund Requests
Refund Filing Deadline
Applications must be submitted within 18 months after the machinery or equipment is placed into service.
Eligible Tax Location
The refund applies only to Kentucky sales and use tax paid. Taxes paid to other states or local jurisdictions are not eligible for refund through this application.
Refund Reduction Rules
The requested refund amount may be reduced by:
- Compensation received when the sales or use tax was paid
- Any outstanding Kentucky tax liability owed by the applicant
Interest On Refunds
Interest will not be added or paid on approved refunds.
Final Review Before Filing
Before submitting Form 51A351, verify the following:
- Confirm the machinery or equipment qualifies for the energy efficiency incentive.
- Make sure the refund request is filed within 18 months after the equipment was placed into service.
- Confirm the refund request includes only Kentucky sales and use tax paid.
- Complete applicant and manufacturer information.
- Provide the correct plant facility location.
- Include mailing address information if different from the facility address.
- Provide a valid contact person and communication details.
- Enter the correct refund amount and refund period.
- Attach required agreements and energy-efficiency documentation.
- Include invoices from all relevant vendors.
- Ensure an authorized person signs and dates the application.
- Mail the completed application with all supporting documents to the Kentucky Department of Revenue.
For questions about the application process, applicants may contact the Kentucky Department of Revenue, Division of Sales and Use Tax.