Form 73A054 is the Kentucky Department of Revenue application used by vehicle dealerships that provide loaner or rental vehicles to customers while their vehicles are being repaired. The form allows eligible dealerships to apply for the Dealer Loaner/Rental Vehicle Tax program and provides the Kentucky Department of Revenue with important business, ownership, contact, eligibility, and vehicle information. The application collects details about the dealership, including its legal name, business location, mailing address, account information, owners, and contact person. It also confirms whether the dealership provides repair services and whether it loans or rents vehicles to customers during repairs.
Dealerships must complete the application accurately because the information is used to determine eligibility for the program. The form also requires a list of vehicles used as loaners or rentals, including vehicle identification numbers, years, makes, and models. A properly completed application helps the Kentucky Department of Revenue review the dealership’s request and maintain accurate motor vehicle usage tax records.
How To File Form 73A054
Completed applications should be mailed to the Kentucky Department of Revenue, Motor Vehicle Usage Tax Section, at the address listed on the form:
Kentucky Department of Revenue
Motor Vehicle Usage Tax Section
P.O. Box 1303, Station 64
Frankfort, KY 40602-1303
Before completing Form 73A054, gather the dealership’s legal information, business addresses, tax account numbers, owner details, contact information, and a complete list of vehicles that will be used as loaners or rentals.
How To Complete Form 73A054
The application is divided into business information, ownership information, contact details, eligibility questions, certification, and a vehicle inventory section.
Business Information Section
Name Of Business
Enter the legal name of the dealership applying for the Dealer Loaner/Rental Vehicle Tax program.
Current MVC Dealer Number
Provide the dealership’s current MVC dealer number.
Location Of Business
Enter the physical location of the dealership, including the street address, city, county, state, and ZIP code.
Mailing Address
Provide the dealership’s mailing address. Include the P.O. box or street address, city, county, state, and ZIP code if different from the business location.
Business Account Details
Telephone Number
Enter the dealership’s primary telephone number.
Fax Number
Provide the dealership’s fax number if applicable.
Federal Employer I.D. Number
Enter the dealership’s Federal Employer Identification Number (FEIN).
Kentucky Employer’s Withholding Account Number
Enter the dealership’s Kentucky employer withholding account number.
Kentucky Corporation Income And License Account Number
Provide the applicable Kentucky corporation income and license account number.
Kentucky Sales And Use Account Number
Enter the dealership’s Kentucky sales and use account number.
Kentucky Unemployment Insurance Account Number
Provide the Kentucky unemployment insurance account number.
Owner Information
Name Of Owner
Enter the full name of the business owner.
Title
Provide the owner’s title or position within the business.
Social Security Number Or FEIN
Enter the owner’s Social Security number or Federal Employer Identification Number as requested.
Home Address
Provide the owner’s home address.
Telephone Number
Enter the owner’s telephone number.
Name Of Co-Owner
If applicable, provide the name of the co-owner.
Co-Owner Title
Enter the co-owner’s business title.
Co-Owner Social Security Number Or FEIN
Provide the co-owner’s Social Security number or FEIN.
Co-Owner Home Address
Enter the co-owner’s home address.
Co-Owner Telephone Number
Provide the co-owner’s telephone number.
Contact Person Information
Contact Name
Enter the name of the person the department should contact regarding the application.
Contact Telephone Number
Provide the contact person’s phone number.
Contact E-Mail Address
Enter the contact person’s email address.
Eligibility Requirements
The dealership must answer the eligibility questions to determine whether it qualifies for the program.
Question 1: Does Your Dealership Furnish Repair Services To Your Customers?
Select Yes or No to indicate whether the dealership provides repair services to customers.
Question 2: Do You Loan Or Rent Vehicles To Customers While Repairing Their Vehicle?
Select Yes or No to confirm whether customers receive loaner or rental vehicles while their vehicles are being repaired.
If the answer to this question is No, the instructions state that the applicant should stop, sign, and return the application to the Kentucky Department of Revenue. If the answer is Yes, continue completing the form.
Question 3: Submit A List Of Vehicles Used As Loaners/Rentals
Provide a complete list of vehicles used by the dealership as loaners or rentals on the reverse side of the form.
Certification And Signature
Certification Statement
The person signing the application certifies that the information provided is correct to the best of their knowledge and that they are authorized to sign the application.
Signature Of Owner Or Partner
The owner or partner must sign the application. If the business is a corporation, an officer must sign.
Title
Enter the title of the person signing the application.
Date
Enter the date the application is signed.
Vehicles Used As Loaners/Rentals
The second page of Form 73A054 is used to list vehicles that the dealership uses as loaners or rentals. The section provides space for multiple vehicles and includes columns for line number, vehicle identification number, year, make, and model.
Line #
Enter the sequence number for each listed vehicle.
Vehicle Identification Number
Provide the complete VIN for each loaner or rental vehicle.
Year
Enter the vehicle’s model year.
Make
Provide the manufacturer of the vehicle.
Model
Enter the vehicle model name.
Final Review Before Filing
Before mailing Form 73A054, review the application carefully:
- Confirm the dealership name and MVC dealer number are correct.
- Verify all business addresses and contact information.
- Check that all tax account numbers are entered accurately.
- Review owner and co-owner information.
- Confirm eligibility questions are answered correctly.
- Make sure the vehicle loaner/rental list includes complete VIN, year, make, and model information.
- Ensure the authorized owner, partner, or corporate officer signs the form.
- Confirm the completed application is mailed to the Kentucky Department of Revenue Motor Vehicle Usage Tax Section.
A complete and accurate Form 73A054 helps dealerships properly apply for the Kentucky Dealer Loaner/Rental Vehicle Tax program and ensures the department has the information needed to review the request.