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In the 2022 legislative session, Kentucky lawmakers enacted a change to sales tax laws.

Beginning January 1, 2023 only a person’s primary residence (domicile) will be exempt from sales tax on utility services.

For customer that have more than one service meter, only the service at a customer’s domicile will be eligible to receive the Residential Sales Tax Exemption. All the other services of the customer will be charged sales tax beginning January 1, 2023.

If you are a customer who has more than one service address, you are required to complete the Declaration of Domicile Form in order to continue to receive the tax exemption for your primary residence. Any additional services will no longer be eligible for residential tax exemption.

Separate additional meters at the same residential service address for detached garages and other buildings will qualify for the residential use exemption unless the building is for commercial use or other nonresidential use.

Form 51A380 – Declaration of Domicile : to be used by the resident of the service address, whether as the owner or the tenant of the residence.

Form 51A381 – Multi-unit Declaration of Domicile for Landlords or other Accountholders : to be used by the landlord operating a multi-unit rental facility with a master meter.

A 51A381 form must also include a completed 51A380 Declaration of Domicile for each unit in the facility. The 51A380 must be completed and signed by the individual tenant. Landlords that operate a single-family rental unit, only need to submit a completed 51A380 signed by the tenant.

The change in tax-ability for accounts will be effective on the first day of the first full billing cycle after the date of receipt of the declaration.

Bill Due Date                                    Return Form(s) before

5th                                                     1/30/2023

12th                                                   1/09/2023

19th                                                   1/26/2023

26th                                                   1/23/2023