Form 51A402 "Vendor Assignment Agreement for Sales at a Qualifying Public Facility" - Kentucky

What Is Form 51A402?

This is a legal form that was released by the Kentucky Department of Revenue - a government authority operating within Kentucky. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2021;
  • The latest edition provided by the Kentucky Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form 51A402 by clicking the link below or browse more documents and templates provided by the Kentucky Department of Revenue.

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Download Form 51A402 "Vendor Assignment Agreement for Sales at a Qualifying Public Facility" - Kentucky

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51A402 (1-21)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
VENDOR ASSIGNMENT AGREEMENT FOR SALES
AT A QUALIFYING PUBLIC FACILITY
The undersigned vendor is the holder of Kentucky Sales and Use Tax Account Number ____________,
which is used to report the vendor’s receipts and applicable Kentucky sales tax from sales of admissions to, or
tangible personal property at, the public facility identified as ______________________________________.
In consideration of its ability to conduct sales on the premises of the public facility, the undersigned agrees
to fully cooperate with the governmental entity that owns and operates the public facility and the Department of
Revenue (DOR) to facilitate the sales tax rebate process provided in KRS 139.533. The vendor further agrees to
provide the approved governmental entity or DOR with copies of its sales tax returns, other financial statements,
or any other documents necessary to support the sales tax rebate request for a refund of sales tax collected and
remitted on qualifying public facility sales of admissions or tangible personal property. If the vendor reports
sales from all Kentucky sales on a consolidated return, the vendor is required to separately identify the sales
locations and separately identify the gross receipts and sales tax generated from the public facility.
The vendor also assigns any and all sales tax rebates payable to the governmental entity that owns and
operates the public facility pursuant to KRS 139.533, and its rights, title and interest in any such rebates. In
addition, the vendor waives any claim or protest in connection with such rebates. The vendor, governmental
entity, and DOR rely on this assignment in taking any actions it deems necessary or appropriate in paying the
sales tax rebate pursuant to KRS 139.533.
Dated this _________ day of _____________________ , 2____ .
Vendor: ____________________________________________
By: ________________________________________________
Title: ______________________________________________
Notarized by:
__________________________________________________
51A402 (1-21)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
VENDOR ASSIGNMENT AGREEMENT FOR SALES
AT A QUALIFYING PUBLIC FACILITY
The undersigned vendor is the holder of Kentucky Sales and Use Tax Account Number ____________,
which is used to report the vendor’s receipts and applicable Kentucky sales tax from sales of admissions to, or
tangible personal property at, the public facility identified as ______________________________________.
In consideration of its ability to conduct sales on the premises of the public facility, the undersigned agrees
to fully cooperate with the governmental entity that owns and operates the public facility and the Department of
Revenue (DOR) to facilitate the sales tax rebate process provided in KRS 139.533. The vendor further agrees to
provide the approved governmental entity or DOR with copies of its sales tax returns, other financial statements,
or any other documents necessary to support the sales tax rebate request for a refund of sales tax collected and
remitted on qualifying public facility sales of admissions or tangible personal property. If the vendor reports
sales from all Kentucky sales on a consolidated return, the vendor is required to separately identify the sales
locations and separately identify the gross receipts and sales tax generated from the public facility.
The vendor also assigns any and all sales tax rebates payable to the governmental entity that owns and
operates the public facility pursuant to KRS 139.533, and its rights, title and interest in any such rebates. In
addition, the vendor waives any claim or protest in connection with such rebates. The vendor, governmental
entity, and DOR rely on this assignment in taking any actions it deems necessary or appropriate in paying the
sales tax rebate pursuant to KRS 139.533.
Dated this _________ day of _____________________ , 2____ .
Vendor: ____________________________________________
By: ________________________________________________
Title: ______________________________________________
Notarized by:
__________________________________________________