Declaration of Domicile

To assist Kentucky Rural Water Association (KRWA) members, we recommend the following:

1) Utilities review their list of Residential customers (those currently receiving the residential sales tax exemption) and note those customers who have more than one meter. Beginning January 1, 2023, only the meter at a customer’s domicile will be eligible to receive the Residential Sales Tax Exemption. All the other meters of the customer will have to be charged sales tax for services used after January 1, 2023.

Note: KRS 139.470(7) describes a place of domicile as “the place where an individual has his or her legal, true, fixed and permanent home and principal establishment, and to which, whenever the individual is absent, the individual has the intention of returning.”

The Department of Revenue has issued a FAQs (frequently asked questions) page on their website.