The Sales and Use Tax Refund Application is a Kentucky Department of Revenue form used by taxpayers who paid sales or use tax and are requesting a refund of that amount. The form allows the applicant to provide business details, tax payment information, refund details, supporting explanations, and payment instructions so the Department of Revenue can review the refund request.
This application is used when a taxpayer believes they have paid sales or use tax incorrectly, paid more tax than required, or qualifies for a refund based on supporting documentation. The applicant must provide accurate information and include any required schedules, invoices, resale certificates, exemption certificates, or other relevant documents that support the refund claim.
The person submitting the application must be the individual or business that directly paid the tax to the Kentucky State Treasurer. Refund claims must be filed within four years from the date the tax was paid. Claims submitted after this period will not be considered.
Applicants must keep books and records supporting the refund request for four years from the date the refund is issued. These records may be reviewed or audited by the Department of Revenue.
How To File Form 51A209
Complete the entire application and attach all supporting documents needed to explain and verify the refund request.
Mail the completed application to:
KY Department of Revenue
Division of Sales and Use Tax
P.O. Box 181
Frankfort, Kentucky 40602-0181
Before completing the form, prepare:
- Your exact business name as shown on your permit.
- Business location and mailing address.
- Kentucky sales and use tax account number.
- Tax reporting periods involved.
- Refund amount requested.
- Explanation of why the refund is being requested.
- Supporting invoices, exemption certificates, resale certificates, or schedules if applicable.
- Bank details if requesting an electronic fund transfer.
How To Complete Form 51A209
Complete each section carefully using information that matches your Kentucky tax records.
Business Information
This section identifies the taxpayer requesting the refund.
Name of Business
Enter the exact business name as it appears on your Kentucky permit. The form requires the name to be printed or typed exactly as registered.
Telephone Number
Provide a current telephone number, including the area code, where the Department of Revenue can contact the applicant.
Business Location
Provide the physical location information for the business.
Number and Street
Enter the complete street address of the business location.
City or Town
Provide the city or town where the business is located.
County
Enter the county of the business location.
State
Provide the state abbreviation.
ZIP Code
Enter the ZIP code for the business location.
Mailing Address
Provide the address where official correspondence should be sent.
P.O. Box or Number and Street
Enter the mailing address, including a post office box number or street address.
City or Town
Provide the mailing city or town.
County
Enter the county for the mailing address.
State
Provide the state abbreviation.
ZIP Code
Enter the mailing ZIP code.
Refund Information
This section collects details about the tax payment and refund request.
Line 1: Sales and Use Tax Account Number
Enter the Kentucky sales and use tax account number under which the tax was paid to the Kentucky State Treasurer.
Line 2: Period(s) When Tax Was Reported and Paid
Enter the tax reporting period or periods related to the refund request.
If more than one reporting period is involved, attach a detailed schedule listing each applicable period.
Line 3: Amount of Tax Refund Requested
Enter the total amount of sales or use tax you are requesting to be refunded. The amount should match your supporting calculations and documentation.
Line 4: Compensation Claimed When Tax Was Remitted
Indicate whether compensation was claimed when the tax was originally paid to the state.
Select:
- Yes, if compensation was claimed.
- No, if compensation was not claimed.
If compensation was claimed, the amount may be deducted from the refund.
Line 5: Tax Added To Sales Price And Collected From Purchasers
Indicate whether sales or use tax was added separately to the selling price and collected from customers.
Select:
- Yes, if tax was separately charged and collected.
- No, if tax was not separately collected.
If you select Yes, answer whether the collected tax will be refunded to the purchaser.
Line 6: Reason For Refund Request
Provide a detailed explanation describing why the refund is being requested.
Include supporting details and attach:
- Detailed schedules.
- Relevant invoices.
- Resale certificates.
- Exemption certificates.
- Other supporting documents when applicable.
Attach additional pages if more space is needed.
Banking Information For Electronic Refunds
Complete this section only if you are requesting the refund through electronic fund transfer.
Line 7: Name of Bank
Enter the name of the financial institution where the refund should be deposited.
Depositor Account Number (DAN)
Enter the bank account number where the refund payment should be deposited.
Routing Transit Number (RTN)
Enter the bank routing number used for electronic transfers.
Account Type
Select the type of bank account:
- Checking.
- Savings.
- Other.
Certification And Signature Section
The applicant must certify that the information provided is accurate and complete.
Signature
The authorized person must sign the application.
Title
Enter the signer’s official business title.
Name
Print or type the signer’s name.
Date
Enter the date the application is signed.
By signing, the applicant confirms that the application, attached schedules, statements, and exemption certificates are accurate to the best of their knowledge. The signer also confirms they are authorized to submit the refund request.
Important Filing Requirements
Before submitting Form 51A209, applicants should understand these requirements:
- The official application form must be completed. Substitute forms will not be accepted and will not protect refund rights.
- Only the person who directly paid the tax to the Kentucky State Treasurer may file the refund application.
- Refund claims must be submitted within four years from the tax payment date.
- Refunds generally cannot be issued for tax collected from purchasers unless that collected tax is returned to the purchaser by the taxpayer who paid the tax.
Final Review Before Filing
Before mailing your Sales and Use Tax Refund Application, verify that:
- The business name matches the Kentucky permit records.
- The telephone number is correct.
- Business and mailing addresses are complete.
- The correct Kentucky sales and use tax account number is entered.
- All applicable tax periods are listed.
- The refund amount is calculated correctly.
- The reason for the refund is explained clearly.
- Supporting documents are attached.
- Bank information is accurate if electronic payment is requested.
- The authorized person has signed and dated the application.
- All supporting records are retained for future review.
A complete and accurate application gives the Kentucky Department of Revenue the necessary information to evaluate the refund request and process it properly.