Beginning January 1, 2023, only a person’s “domicile” (primary residence) will be exempt from sales tax on utility services, including electric bills.
To make sure sales tax is not mistakenly applied to the electric bill of your primary residence, you may need to take action. If you have multiple meters in your name, you will need to declare which meter or meters are associated with your primary residence.
We have included with this letter, a Kentucky Department of Revenue form, which allows utility customers to declare whether the address listed on their electric bill is their primary residence. A second form from the department is available for landlords with multiple tenants at a single metered property. Both these forms can also be found at www.epbnet.com. Failure to provide a completed declaration form may result in the loss of sales tax exemption for customers who have multiple meters in their name.
Forms need to be submitted to our office at 165 E 4th St. or to email@example.com
For more information contact us at 270-726-2466.
Form 51A380 (Primary Residence Exemption) Form 51A381 (Landlord or Master Metered Property Only)