Form 51A932, issued by the Commonwealth of Kentucky Department of Revenue, is the official sales tax incentive refund claim application for certified qualifying entertainment attractions. Established under Kentucky Revised Statutes (KRS 139.5325), this incentive grants sponsoring entities and venue operators a partial refund totaling 50 percent of the Kentucky state sales tax generated and remitted on qualifying sales of admissions, tangible personal property, and services during eligible entertainment events. By statute, approved refund amounts are split equally: 50 percent is distributed to the sponsoring entity and 50 percent is paid to the venue facility operator to support ongoing operations and venue maintenance. Form 51A932 serves as the joint annual claim document where both parties report total sales tax collections, document vendor agreements, calculate the requested incentive split, and provide banking coordinates for electronic reimbursement. Submitting this form accurately with all mandatory vendor schedules ensures timely processing and distribution of state tourism and entertainment incentive funds.
How To File Form 51A932
Form 51A932 is an incentive refund application filed after the completion of an approved qualifying attraction. Sponsoring entities must have previously received preliminary approval through an initial eligibility application (Form 51A930) filed at least 60 days before the event. Once the event concludes, this incentive claim application may be submitted no earlier than 30 days following the end of the calendar month during which the attraction’s sales taxes were collected and remitted. Only one incentive claim may be filed per qualifying attraction each calendar year.
Completed claim forms and all supporting documentation must be submitted to the Kentucky Department of Revenue, Division of Sales and Use Tax.
Before completing Form 51A932, applicants must assemble the following records:
- Executed Information Sharing and Assignment Agreements (Form 51A290) for every merchant, concessionaire, and ticket vendor that collected and remitted sales tax for the attraction.
- A vendor-by-vendor admission sales schedule detailing ticket sales tax collections and effective date ranges.
- A non-admission sales schedule detailing sales tax collected on merchandise, food, beverages, and services, including product descriptions and sales dates.
- Legal business registration details, sales tax account numbers, and Federal Employer Identification Numbers (FEINs) for both the sponsoring entity and the facility operator.
- Direct deposit routing and account information for both participating entities.
Required Supporting Documentation
Before completing the entity fields, review the three mandatory prerequisite schedules that must be attached to the application.
Requirement 1: Information Sharing And Assignment Agreements
Attach fully executed copies of Form 51A290 for all third-party vendors, concessionaires, promoters, and contractors that collected Kentucky sales tax at the attraction. These agreements authorize the Department of Revenue to verify tax remittances and assign incentive rights to the applicants.
Requirement 2: Admissions Sales Tax Collections Schedule
Attach an itemized schedule detailing all sales taxes collected specifically on admission tickets to the qualifying attraction. The schedule must list each ticket vendor separately, the total sales tax collected by that vendor, and the exact date range when the tickets were sold or valid.
Requirement 3: Non-Admissions Sales Tax Collections Schedule
Attach an itemized schedule reporting all sales taxes collected on non-ticket transactions, such as food, beverages, event merchandise, parking, and related services. For each vendor listed on an Information Sharing and Assignment Agreement, provide the vendor name, total sales tax remitted, the date range of sales, and a descriptive summary of the goods or services sold.
How to Complete Kentucky Form 51A932
Sponsoring Entity Information
This section captures the corporate identity, tax account details, and incentive entitlement of the primary event sponsor.
Sponsoring Entity Legal Name
Enter the complete legal name of the organization or company sponsoring the qualifying attraction.
Business Location Address
Enter the physical street address, city, state, and ZIP code where the sponsoring entity is located.
Mailing Address
Enter the primary mailing address for official notices and correspondence if different from the physical business location.
Federal Employer Identification Number (FEIN)
Enter the sponsoring entity’s nine-digit federal tax identification number.
Kentucky Sales And Use Tax Account Number
Enter the sponsoring entity’s active Kentucky sales and use tax permit account number.
Contact Information
Enter the direct telephone number and official email address of the primary contact person for the sponsoring entity.
Name Of Qualifying Attraction
Enter the official registered name of the entertainment event, performance, festival, or sports attraction as approved on the initial eligibility application.
Total Amount Of Sales Tax Collected
Enter the grand total of Kentucky sales tax collected and remitted across all vendors for admissions, goods, and services directly associated with the qualifying attraction.
Sales Tax Incentive Requested (Sponsor Share)
Enter the sponsoring entity’s 50 percent share of the total allowable sales tax incentive (which equals 25 percent of total sales tax collected, representing half of the statutory 50 percent incentive pool). The requested refund is subject to reduction for vendor compensation taken on monthly returns or outstanding state tax liabilities.
Banking Information: Depositor Account Number (DAN)
If requesting payment via electronic funds transfer, enter the checking or savings account number for direct deposit.
Banking Information: Routing Transit Number (RTN)
Enter the nine-digit financial institution routing transit number associated with the depositor account.
Sponsoring Entity Certification
Declaration And Signature
An authorized officer of the sponsoring entity must sign the declaration under penalties of perjury, verifying that all statements, attachments, and schedules are complete and true.
Certification Of No Tax Liability
By signing, the representative certifies that the sponsoring entity does not have any delinquent tax liabilities of any kind due or owing to the Commonwealth of Kentucky.
Title
Enter the legal corporate title of the authorized representative signing on behalf of the sponsoring entity.
Facility Operator Information
This section gathers the operational details, contact coordinates, and payment instructions for the venue hosting the qualifying attraction.
Facility Operator Name
Enter the official legal name of the venue, arena, stadium, or facility management entity where the event occurred.
Business Location Address
Enter the physical street address, city, state, and ZIP code of the venue location.
Mailing Address
Enter the facility operator’s primary mailing address if different from the physical venue address.
Contact Information
Enter the direct telephone number and email address of the designated contact person for the venue facility operator.
Sales Tax Incentive Requested (Operator Share)
Enter the facility operator’s 50 percent share of the total allowable sales tax incentive. Under KRS 139.5325, this payment must be dedicated to supporting venue operations and physical facility maintenance.
Banking Information: Depositor Account Number (DAN)
If requesting payment via electronic funds transfer, enter the facility operator’s bank account number.
Banking Information: Routing Transit Number (RTN)
Enter the nine-digit routing transit number for the facility operator’s banking institution.
Facility Operator Certification
Declaration And Signature
An authorized representative of the facility operator must sign the legal certification under penalties of perjury, confirming the accuracy of all attraction records and authorization to submit the claim.
Certification Of No Tax Liability
By signing, the facility operator certifies that no outstanding tax liabilities of any type are owed by the venue to the Commonwealth of Kentucky.
Title
Enter the official corporate title of the authorized individual signing for the facility operator.
Final Review Before Filing
Before submitting Form 51A932 to the Department of Revenue, verify the following requirements:
- Ensure that an initial eligibility application (Form 51A930) was filed at least 60 days prior to the attraction and approved by the Department of Revenue.
- Verify that at least 30 days have elapsed following the close of the month in which the attraction’s sales taxes were collected before submitting this claim.
- Confirm that completed Information Sharing and Assignment Agreements (Form 51A290) are attached for every vendor reporting sales taxes.
- Check that the separate admission ticket schedule includes complete vendor names, tax totals, and effective ticket date ranges.
- Check that the separate non-admissions schedule includes itemized sales tax figures, transaction date ranges, and descriptions of products or services sold.
- Verify that the total sales tax collected matches the sum of all attached vendor schedules.
- Ensure the requested incentive amounts for both the sponsoring entity and the facility operator accurately reflect their respective 50 percent allocations of the available incentive pool.
- Verify that the bank routing transit numbers and account numbers are recorded accurately for electronic deposit.
- Confirm that authorized officers from both the sponsoring entity and the facility operator have signed and dated their respective certification sections.