Instructions on Refunds for Sales and Use Tax Paid for Purchases of Bullion and Collectible Currency

​Instructions on Refunds for Sales and Use Tax Paid for Purchases of Bullion and Collectible Currency

The Department of Revenue will be issuing refunds to Kentucky taxpayers for sales use tax paid on the purchase of bullion and collectible currency after August 1, 2024. You do not need to file a lawsuit or go to court to get a refund. Follow the instructions below to seek a refund.

If you have questions regarding the sales and use tax refund process, please email the Division of Sales and Use Tax at krc.webresponsesalestax@ky.gov or call (502) 564-5170.

How to Get Your Refund

Under the longstanding administrative process to ensure consumers charged taxes on exempt transactions receive refunds of the over collected tax amounts (KRS 134.580), the retailer you purchased gold, other precious metals, or collectible currency from must submit a refund request.

Individual consumers seeking a refund of the sales and use tax paid on their purchase of bullion or collectible currency for periods on or after August 1, 2024, should request the refund directly from the retailer they made the purchase from. Each retailer may have a specific refund process to handle these requests. Consumers should be prepared to show proof of their purchase amounts and the tax charged by supplying their purchase receipts.

Refund requests sent directly to the Department of Revenue (DOR) by the consumer without submission through the retailer cannot be processed.

Retailers using the normal refund process must apply directly to the DOR for the applicable refunds by submitting a completed Sales and Use Tax Refund Application (Form 51A209). Please include multiple customer purchases on the same refund application when possible. Most retailers are familiar with the refund process outlined below, and DOR will process the refund claims as quickly as possible.

• DOR receives the completed application and verifies the reporting periods, the sales made, and the taxes paid.
• DOR issues the refund to the retailer once documentation is verified.
• Each retailer pays the refunded tax back to the customer as required under the provisions of KRS 139.770.
• Claims for refunds must be filed within four years from the date the tax was paid to the State Treasurer. After the statute of limitations has expired, no claims for refunds or credits will be considered.

Contact Points

Send completed Sales and Use Tax Refund Applications and other documentation electronically to krc.webresponsesalestax@ky.gov

Or mail completed forms to:

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