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51A159 (698) ON FARM FACILITIES CERTIFICATE OF EXEMPTION FOR MATERIALS, MACHINERY AND EQUIPMENT Commonwealth of Kentucky REVENUE CABINET IMPORTANT See Reverse Side for Additional Information This
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On-farm facilities refer to buildings, structures, or equipment used for agricultural purposes.
Farm owners or operators are required to file on-farm facilities.
On-farm facilities can be filled out by providing information about the buildings, structures, and equipment used for agricultural activities.
The purpose of on-farm facilities is to document and report information about agricultural buildings and equipment.
Information such as the type of facility, its location, and its purpose must be reported on on-farm facilities.
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