House Bill 8 Residential Sales Tax

Kentucky law requires sales tax to be charged for residential utility services furnished to any location that is not your place of domicile (basically, primary residence). The overwhelming majority of our residential customers will NOT be charged the sales tax. The Kentucky Department of Revenue provides more details and answers to frequently asked questions about the new law online.

Kentucky Department of Revenue FAQs

If you are a residential customer with only one property that you live in, there is no action required. If you have multiple residential accounts with us, you can claim exemption to your primary residence by filling out the required tax exemption form linked below by February 15, 2023.

In most cases, only one of your accounts will qualify, and filling out the form by the deadline will allow that account to receive the tax exemption after the end of the current calendar year. All other accounts in your name will be subject to Kentucky sales tax.

Do you confirm that the utility service for one of your accounts is furnished to YOUR PRIMARY RESIDENCE and is eligible for the exemption from sales tax?

If “yes,” submit the tax exemption form for your primary residence.

Tax Exemption Form