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​Due to recent legislative changes, the Department of Revenue (DOR) has updated the Resale Certificate (Form 51A105) to include the services that are now exempt for resale, effective July 1, 2019.   These services are found in KRS 139.200 (g) – (q) and include landscaping services, janitorial services, small animal veterinary services, pet care services, industrial laundry services, non-coin operated laundry and dry cleaning services, linen supply services, indoor tanning services, non-medical diet and weight reducing services, limousine services, and extended warranty services. 

DOR has also created a new certificate (Form 51A360) for manufacturers and industrial processors to claim the exemption found in KRS 139.470 (22).   This exemption applies to separately-stated charges for labor or services to apply, install, repair, or maintain tangible personal property directly used in the manufacturing or industrial production process purchased on or after July 1, 2018.  

Please note that the charges for the repair and replacement parts remain subject to sales tax.


The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.