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Kentucky Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Kentucky Department of Revenue (DOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Kentucky, give your supplier a completed Resale Certificate (51A105); you need a Kentucky seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Sales and Use Tax Permit: free.

Resale form

51A105

buyer fills it in

Permit fee

Free

Sales and Use Tax Permit

SST form

Accepted

SSTGB Form F0003

MTC form

Accepted

uniform certificate

Kentucky resale certificate and permit rules

Kentucky: seller's permit & resale certificate

Sales tax · Agency: Kentucky Department of Revenue (DOR)

Permit

Sales and Use Tax Permit

Registration fee

Free

SST form

Accepted

MTC form

Accepted

Resale certificate: Resale Certificate (51A105)Get the official form →
How long it's valid: Single-purchase or blanket. A blanket certificate covers later purchases as long as there is no change in the character of the purchaser's operation and purchases are of the kind usually bought for resale (103 KAR 31:111). Certificates should be obtained within 120 days (KRS 139.270) or the seller bears the burden of proof.
Seller's permit: Sales and Use Tax Permit — Free. KRS 139.240/139.250 provide for a permit for each place of business with no permit fee prescribed; security may be required (KRS 139.660). Register online through the Kentucky Business One Stop portal / MyTaxes or Form 10A100 (Kentucky Tax Registration Application). The permit must be conspicuously displayed and is not assignable.Register with Kentucky Department of Revenue →Renewal: No expiration or renewal provided in KRS 139.250; DOR issues an updated permit when locations change (Form 10A104).
Buyer registered in another state?: Conditional — only a nonresident purchaser not required to register in Kentucky may issue a resale certificate without a Kentucky permit number (103 KAR 31:111 § 3).
Multistate forms: 103 KAR 31:111 Section 2: a resale certificate shall be Form 51A105, the SST Certificate of Exemption (Revenue Form 51A260), or the MTC Uniform Sales and Use Tax Exemption/Resale Certificate – Multijurisdiction. DOR Sales Tax Facts (Winter 2025/2026) confirms retailers may accept 51A260 or the MTC certificate. A copy of the sales tax permit is not a substitute for a resale certificate. Resale certificates may not be used for accommodations, sewer services or admissions, and contractors/consumer-number (900,000 series) registrants may not issue them.
Drop shipments: 51A260 (SST) drop-shipper instructions: the drop shipper may accept an ID number issued by another state to claim the resale exemption. DOR (Sales Tax Facts Dec. 2014) also says a nonresident retailer not registered in Kentucky should issue 51A105 noting nonresident status; the Kentucky customer then owes use tax if the nonresident retailer does not collect it.
Good to know: Kentucky has no local sales taxes; the state rate is 6%.
Property bought under a resale certificate and used for anything other than retention, demonstration or display while held for sale must be reported and taxed by the purchaser.

Official sources for Kentucky (7)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Kentucky agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Kentucky, step by step

Register for a Sales and Use Tax Permit with the Kentucky Department of Revenue (DOR) (free). Register online.
Fill in the Resale Certificate (51A105) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Kentucky sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Iowa, Michigan, Minnesota, Nebraska, Nevada, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee and Utah. Related: Kentucky sales tax rates, nexus and filing · sales tax nexus checker · Kentucky business licenses

Kentucky resale certificate FAQ

How do I get a resale certificate in Kentucky?

Register for a Sales and Use Tax Permit with the Kentucky Department of Revenue (DOR), then fill in the Resale Certificate (51A105) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Kentucky seller's permit cost?

Registration is free. KRS 139.240/139.250 provide for a permit for each place of business with no permit fee prescribed; security may be required (KRS 139.660). Register online through the Kentucky Business One Stop portal / MyTaxes or Form 10A100 (Kentucky Tax Registration Application). The permit must be conspicuously displayed and is not assignable. Renewal: No expiration or renewal provided in KRS 139.250; DOR issues an updated permit when locations change (Form 10A104).

Does Kentucky accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. 103 KAR 31:111 Section 2: a resale certificate shall be Form 51A105, the SST Certificate of Exemption (Revenue Form 51A260), or the MTC Uniform Sales and Use Tax Exemption/Resale Certificate – Multijurisdiction. DOR Sales Tax Facts (Winter 2025/2026) confirms retailers may accept 51A260 or the MTC certificate. A copy of the sales tax permit is not a substitute for a resale certificate. Resale certificates may not be used for accommodations, sewer services or admissions, and contractors/consumer-number (900,000 series) registrants may not issue them.

Can an out-of-state business use its home-state resale number in Kentucky?

Conditional — only a nonresident purchaser not required to register in Kentucky may issue a resale certificate without a Kentucky permit number (103 KAR 31:111 § 3).

How long is a Kentucky resale certificate valid?

Single-purchase or blanket. A blanket certificate covers later purchases as long as there is no change in the character of the purchaser's operation and purchases are of the kind usually bought for resale (103 KAR 31:111). Certificates should be obtained within 120 days (KRS 139.270) or the seller bears the burden of proof.

How do drop shipments work in Kentucky?

51A260 (SST) drop-shipper instructions: the drop shipper may accept an ID number issued by another state to claim the resale exemption. DOR (Sales Tax Facts Dec. 2014) also says a nonresident retailer not registered in Kentucky should issue 51A105 noting nonresident status; the Kentucky customer then owes use tax if the nonresident retailer does not collect it.