Agriculture remains at the heart of who we are in Madison County — from our rolling pastures to the hardworking men and women who make farming their way of life. Your work sustains our families, supports our economy, and preserves the character of our community.

To support Madison County farmers, the Agricultural Sales and Use Tax Exemption under Kentucky Revised Statutes 139.480 allows qualifying farmers to purchase certain farm supplies, equipment, and materials without paying state sales tax. This also includes exemptions on utilities in some cases, helping farm families reinvest in their operations and keep costs down.

How to Apply

Farmers can take advantage of this exemption by completing the Agricultural Exemption Certificate (Form 51A158). You can:

• Download the Exemption Form (Form 51A158)

When you apply for an AE Number, the Kentucky Department of Revenue will send you a letter that includes your assigned AE Number. This number is used to process agricultural tax exemptions on qualifying purchases.

AE Sample Letter

A sample letter is attached below so you know what to expect when you receive yours.

• Apply for an AE Number, which may be required for some transactions

Need Help?

The Madison County Fiscal Court is proud to support our agricultural community and wants to make sure every farmer can access the benefits available under Kentucky law. If you have questions about eligibility, documentation, or completing your exemption form, our office is here to help and can guide you in the right direction.

Thank You, Farmers

Thank you for all you do to keep agriculture strong in Madison County. Your commitment, hard work, and stewardship of our land continue to make Madison County one of the best places in Kentucky to live and farm.

Frequently Asked Questions