Form 51A401 is an official document issued by the Kentucky Department of Revenue. It is used exclusively by qualifying governmental entities to request a rebate on state sales taxes paid on admissions or tangible personal property sold at an approved public facility. This application exists to help local and state government bodies recoup specific tax revenues generated by their public venues, provided they meet strict statutory requirements. The form collects essential information about the facility, the specific third-party vendors involved in the sales, the exact rebate amount requested, and direct deposit details for the refund. Completing this application accurately is vital because missing vendor agreements, exceeding the annual statutory limit, or filing past the quarterly deadline will result in denied or delayed rebate payments.
How To File Form 51A401
This rebate application must be submitted directly to the Kentucky Department of Revenue by mail.
Mail your completed application and all necessary attachments to: Department of Revenue Division of Sales and Use Tax P.O. Box 181 Frankfort, Kentucky 40602-0181
Before filling out this form, you must gather your financial records for the calendar quarter. The state mandates that this request be filed within 60 days following the end of each calendar quarter. If your rebate request involves sales handled by third-party vendors, you must also prepare and attach a completed Vendor Agreement (Form 51A402) for every single vendor listed on your application.
How To Complete Form 51A401
Applicant and Facility Details
Name of Governmental Entity Write the official, legal name of the local or state government body applying for the tax rebate.
Name of Public Facility Enter the specific name of the public venue, building, or location that generated the sales qualifying for the rebate.
Location Address Provide the physical street number, street name, city, county, state, and ZIP code where the public facility is physically located.
Mailing Address (if different) If the governmental entity receives official correspondence at a different address than the physical facility, enter that complete mailing address here. If the address is the same as the physical location, you may leave this blank.
Rebate and Vendor Information
Line 1: Effective date of qualification Enter the exact date the governmental entity officially became eligible to receive this specific sales tax rebate.
Line 2: Total amount of tax rebate requested Enter the total dollar amount of the rebate you are claiming for this specific filing period. The state limits this tax rebate to a maximum of $250,000 per calendar year, so ensure your cumulative requests do not exceed this annual cap.
Line 3: Account information for sales List the detailed tax information for the sales of admissions or property. For every vendor involved, provide their full business name, their Kentucky Sales and Use (SU) Tax account number, the specific tax periods covered by this claim, and the exact dollar amount of tax remitted. You must attach a corresponding Form 51A402 for each third-party vendor listed in this section.
Line 4: Compensation claimed Check the “Yes” or “No” box to indicate whether any tax compensation (such as a timely filing discount) was kept when these taxes were originally paid to the state.
Banking and Deposit Details
Line 5: Banking information Complete this section only if you want the state to issue your rebate via electronic funds transfer (direct deposit). Provide the full name of your financial institution, your Depositor Account Number (DAN), and your Routing Transit Number (RTN).
Account Type Check the appropriate box to indicate whether the bank account provided is a Checking, Savings, or Other type of account.
Declaration and Signatures
Declaration Statement This paragraph is a legally binding oath. By signing the form, you declare under penalties of perjury that all information is accurate. You also agree that the applicant currently owes no tax liability to the Commonwealth of Kentucky. Furthermore, you consent to maintain all financial records supporting this claim for at least four years, acknowledge that the state may audit these records, and agree that the state can recover any overpaid rebates within a four-year window.
Contact Information: Name Print or type the first and last name of the designated individual who can answer questions from the Department of Revenue regarding this specific application.
Contact Information: Title Enter the official job title of the designated contact person.
Contact Information: Phone Provide a direct telephone number for the contact person.
Contact Information: E-mail Enter a valid, regularly monitored email address for the contact person.
Signed The authorized representative of the governmental entity must provide their original, physical signature here.
Date Write the exact date the authorized representative signed the application.
Final Review Before Filing
Before mailing your application, use this checklist to prevent common processing delays:
- Confirm that you are submitting the application within the strict 60-day window following the end of the calendar quarter.
- Verify that your requested rebate amount, combined with previous requests this year, does not exceed the $250,000 annual limit.
- Ensure you have listed complete account details (including the SU number) for every vendor in Line 3.
- Check that a fully completed Vendor Agreement (Form 51A402) is attached for every third-party vendor listed on the application.
- Confirm that the banking information and routing numbers are accurate if you requested an electronic funds transfer.
- Ensure an authorized representative has physically signed and dated the bottom of the form.
- Verify that the governmental entity has no outstanding tax liabilities owed to the state before submitting the claim.