Starting January 1, 2023, a new law in Kentucky places limits on the existing sales tax exemption for residential utility accounts. Customers will be required to pay the six percent (6%) state sales tax on utility services provided to any property that is not the primary residence of the owner or occupant.
The law requires an exemption certificate for:
- New residential customers
- Existing residential customers who start a new account
- Existing residential customers who are reconnecting or re-establishing service
- Existing residential customers who move or transfer service to a new address
- Existing customers with more than one residential account
- Any change to an existing residential account
As a result, you must complete the form below.
You must print, complete and mail this form before starting/moving service
Mandatory Residential Tax Form
Mandatory Residential Tax Form
Once you have printed or saved the exemption certificate, continue by clicking one of the buttons below.