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KY
Kentucky Sales & Use Tax Exemption – Manufacturing Machinery and Equipment
Kentucky provides a sales and use tax exemption for machinery and equipment directly used in manufacturing; manufacturers use Form 51A111 Certificate of Exemption Machinery for New and Expanded Industry to claim exemptions on qualifying purchases from vendors; applies to equipment directly used in the manufacturing process, not administrative or support equipment.
About this program
Visit the program website for full details.
Eligibility
Kentucky manufacturers purchasing machinery and equipment that is directly used in the manufacturing process; must be able to document the direct manufacturing use.
Requirements
- Kentucky-based manufacturer
- Machinery or equipment must be directly used in the manufacturing process
- Complete and provide Form 51A111 to qualifying vendors to document exemption