Beginning Jan. 1, 2023, Kentucky law requires sales tax to be charged for residential utility services furnished to any location that is not your place of domicile (basically, primary residence). This is not a tax being imposed by the City on your utility service, but rather a State-imposed tax. Only a person’s domicile will be exempt from this sales tax on utility services, including natural gas bills.
Because the City sends out our bills for gas service after the gas has actually been used, the bill you receive in January will actually be for November/December usage. We will not begin to charge any Sales Tax on usage until the February billing goes out for January usage.
If you only have one residential account with the City’s Natural Gas Service, you do not have to do anything at this time. The City will not charge you sales tax on your gas service. If you end up making any changes to your account, we will ask you to complete the “Declaration of Domicile” form at that time. You may also complete the declaration form at any time and send it in to our office.
If you have multiple residential accounts with us, you can claim exemption to your primary residence by filling out the required tax exemption form linked below by January 3, 2023.
Landlords or other accountholders should submit a Multi-Unit Declaration of Domicile for each meter that serves multiple units; however, every unit served by the meter must have a fully completed Declaration of Domicile for the account to qualify as residential. Landlords or other accountholders may not complete the Declaration of Domicile on behalf of their residents. The Multi-Unit Declaration of Domicile must be submitted with all individual Declarations of Domicile attached by January 3, 2023.
Sales tax will be assessed until all forms have been submitted for anyone exceeding more than one residential account. Exemptions will take affect the next billing cycle and the Department of Revenue will not refund any sales tax paid due to failure to submit forms on a timely basis.
Please click on the appropriate form based on the links provided:
