The Kentucky Department of Revenue (DOR) July 1 announced the updated Resale Certificate, Form 51A105, to include the services that are now exempt for resale, effective the same date. Exempt services include landscaping, janitorial, and small animal veterinary services. The DOR has also created a new certificate, Form 51A360, for manufacturers and industrial processors to claim a sales and use tax exemption. The 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. Charges for ...
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