Primary Residence Sales Tax Exemption Form

In the 2022 legislative session, Kentucky lawmakers enacted a change to sales tax laws. Beginning January 1, 2023, only a person’s “domicile” (primary residence) will be exempt from sales tax on utility services, including electric bills.

Your co-op is one of 26 electric cooperatives in Kentucky who work together to advocate for electric consumers. These efforts have helped protect the longstanding sales tax exemption for residential energy bills. Though this sales tax exemption remains in place for electric use at a primary residence, Kentucky will begin imposing a sales tax on other properties as of January 1, 2023. 

To make sure the sales tax is not mistakenly applied to the electric bill of your primary residence, some co-op members need to take action. Members who have multiple meters in their name need to declare which meter or meters(s) is/are associated with their primary residence. 

Available at your local co-op or at the links below, a Kentucky Department of Revenue form allows utility customers to declare whether the address listed on their electric bill is their primary residence. Failure to provide a completed declaration form may result in the loss of a sales tax exemption for members who have multiple meters in their name.

For more information, consumer-members are encouraged to contact their local co-op, visit kyelectric.coop/taxanswers, or access the form using the button below.

Primary Residence Exemption Form (51A380)