2027-233 Attachment C Purchase Exemption Certificate.pdf

PDF 122 KB Posted

Attached to
RFB for the Court of Appeals Building Construction project
Solicitation number
RFB 025 2700000165 3
Issued by
Elliott County, Kentucky

About this file

This is a Purchase Exemption Certificate issued by the Kentucky Department of Revenue for the Administrative Office of the Courts (AOC), a tax-exempt governmental entity. The certificate authorizes tax-free purchases of tangible personal property, digital property, or services to be used solely within the exempt function of the AOC. The form is dated June 24, 2025, and is associated with the Court of Appeals Building Construction project under exemption number ST37-160. The certificate applies to purchases made from vendors for equipment, goods, maintenance, and services provided to the Executive Officer of the Department of Financial Services.

The exemption certificate permits the AOC to make qualifying purchases without paying Kentucky sales or use tax. However, the certificate explicitly prohibits construction contractors from using it to purchase property for fulfilling contracts with exempt institutions; vendors accepting such certificates for construction-related purchases will be held liable for sales or use tax. The certificate requires an authorized signature and certification under penalty of perjury that the property will be used exclusively for exempt purposes. Any misuse of the certificate for personal purchases subjects officials or employees to penalties under KRS 139.990 and other applicable Kentucky laws.

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Text version

Exemption Number Name of Exempt Institution

Important—Certifi cate not valid unless completed.

PURCHASE EXEMPTION

CERTIFICATE

Check Applicable Block Blanket Single Purchase

I hereby certify that ___________________________________ is a Kentucky resident, nonprofi t educational, charitable or religious institution, or Kentucky historical site, located at ___________________________, Kentucky and that the tangible personal property, digital property or services to be purchased from _____________________________________________ will be used solely within the exempt function of a charitable, educational or religious institution, or historical site.

Description of property to be purchased: ____________________________________________________________________

In the event that the property purchased is not used for an exempt purpose, it is understood that I am required to pay the tax measured by the purchase price of the property.

Any offi cial or employee who uses this certifi cate to make tax-free purchases for his own personal use or that of any other person will be subject to the penalties provided in KRS 139.990 and other applicable laws.

Under penalties of perjury, I swear or affi rm that the information on this certifi cate is true and correct as to every material matter.

Name of Exempt Institution

Name of Vendor

Address

CAUTION TO SELLER: This certifi cate cannot be issued or used in any way by a construction contractor to purchase property to be used in fulfi lling a contract with an exempt institution.

Sellers accepting certifi cates for such purchases will be held liable for the sales or use tax.

Authorized Signature Title

Date

DEPARTMENT OF REVENUE

Frankfort, Kentucky 40620 51A126 (12-09)

Commonwealth of Kentucky - Administrative Office of the Courts (AOC)

1001 Vandalay Drive Frankfort

Administrative Office of the Courts (AOC).

All equipment, goods, maintenance, and services to provided or sold to the

Executive Officer, Department of Financial Services

6/24/2025

ST37-160

x

Administrative Office of the Courts

ATTACHMENT C

File details come from the government source that posted it. Updated .