Implementation of Changes to the Sales & Use Tax Residential Utility Exemption | EFFECTIVE 01/01/2023

In connection with House Bill 8, Utility customers who have MULTIPLE meters in their name will need to file a declaration of domicile.

Form 51A380 (1-23) shown below, will be for account holders with more than one account.

Form 51A381 (1-23) will be used in connection with Multi-Unit dwellings services by a single meter.

Primary residencies (“domicile”) will be exempt from this declaration.

Questions are available at the Kentucky Department of Revenue.