House Bill 8 Residential Sales Tax

Beginning Jan. 1, 2023, 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). In addition, House Bill 360 was enacted to address changes in the requirements for multi-unit property owners. The Kentucky Department of Revenue provides more details and answers to frequently asked questions about the new and updated laws online. No further action is needed if you have already completed the previous form to claim the multi-unit exemption.

If you have multiple accounts with us, you can claim exemption to your primary residence by filling out the required tax exemption form linked below. All other accounts in your name will be subject to Kentucky sales tax.

Do you confirm that the utility service for the designated account(s) is furnished to YOUR PRIMARY RESIDENCE and is eligible for the exemption from sales tax?
If “yes,” submit the tax exemption form for each eligible account that services your primary address.