Residential utility service for multiple units served by a single meter

This Multi-Unit Single Meter Declaration of Domicile is to be submitted by condominium associations and other residential property memberships where multiple units are served by a single meter.

Condominium associations and other residential property membership organizations should submit the Multi-Unit Single Meter Declaration of Domicile below for each account where one meter serves multiple units; however, a fully-completed Declaration of Domicile form must be submitted for every unit served by the meter for the account to be exempt from sales tax. The organization may not complete the Declaration of Domicile on behalf of their residents.

Common Areas – Utility accounts for meters that exclusively serve common areas or that serve both common areas and multiple dwelling units are NOT eligible for the residential tax exemption if the common area usage measured by the meter is greater than 10% of the total meter usage (see KYDOR Tax Answers for more information.) Because these accounts are not eligible for the tax exemption, DO NOT SUBMIT a declaration.

The change in taxability for accounts will be effective on the first day of the first full billing cycle after the date of receipt of this Multi-Unit Single Meter Declaration of Domicile, including accompanying individual declarations, by the utility provider or rural electric cooperative.