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51A159 (614) ON FARM FACILITIES CERTIFICATE OF EXEMPTION FOR MATERIALS, MACHINERY AND EQUIPMENT Commonwealth of Kentucky DEPARTMENT OF REVENUE IMPORTANT See Reverse Side for Additional Information
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Who needs on-farm facilities?
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Farmers and agriculturalists who own or manage farms require on-farm facilities.
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Livestock owners and breeders who need proper infrastructure for housing, feeding, and managing their animals.
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Farm cooperatives and organizations that provide communal farming infrastructure for their members.
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Government agencies and programs supporting agriculture that provide on-farm facilities to promote productivity and sustainability.
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