Kentucky requires that an exemption certificate be filled out properly and completely in order to be valid.

If an exemption certificate is filled out properly and completely, the purchaser and not the seller is responsible for any future tax liability. However, if the seller accepts the wrong exemption form or if it is not properly filled out then the seller can still be held liable for any taxes due. (Kentucky Board of Tax Appeals, Order No. K02-R-40, Whayne Supply Company v. Revenue Cabinet., November 10, 2003.)

Posted on January 15, 2004