INSTRUCTIONS: KENTUCKY CONSUMER'S USE TAX RETURN (Form 51A113(O))

Any Kentucky resident or business who purchases tangible personal property for use within the state on which no sales tax is paid must file a use tax return within 20 days in the next month after this purchase takes place. This is done by complete form 51A113(O), which can be found on the website of the Kentucky Department of Revenue.

Kentucky Consumer's Use Tax Return 51A113(O) Step 1: Enter the month and year in which you are filing.

Kentucky Consumer's Use Tax Return 51A113(O) Step 2: Enter your Social Security number or Federal Employer Identification Number.

Kentucky Consumer's Use Tax Return 51A113(O) Step 3: Give your name and personal or business address.

Kentucky Consumer's Use Tax Return 51A113(O) Step 4: If you are filing this form on behalf of a business, provide a written description of the nature of your business.

Kentucky Consumer's Use Tax Return 51A113(O) Step 5: In the next section, you must detail all applicable purchases of tangible personal property. In the first column of the table provided, give the name and address of the seller.

Kentucky Consumer's Use Tax Return 51A113(O) Step 6: In the second column, give a description of the tangible personal property.

Kentucky Consumer's Use Tax Return 51A113(O) Step 7: In the third column, give the date of the purchase.

Kentucky Consumer's Use Tax Return 51A113(O) Step 8: In the last column, give the sale price of the purchase. Total the sums from the last column on line one.

Kentucky Consumer's Use Tax Return 51A113(O) Step 9: Multiply line one by 6% to determine your use tax due. Enter the product on line two.

Kentucky Consumer's Use Tax Return 51A113(O) Step 10: Line three concerns compensation for those who file before the due date. If you file on or after the due date, you are not eligible. If you qualify, multiply the first $1,000 of your purchase by 1.75%. Multiply the balance of payment over $1,000 by 1%. Your compensation may not exceed $1,500. Subtract line three from line two and enter the resulting tax due on line four.

Kentucky Consumer's Use Tax Return 51A113(O) Step 11: If you are paying late, follow the instructions to determine your penalty and interest due. Sign and date the form.