New sales tax rules from the Kentucky Department of Revenue state that, beginning January 1, 2023, only a person’s “domicile” or primary residence will be exempt from sales tax on utility services, including your electric bills. That means all Kentucky utilities will be required to begin collecting the 6% sales tax on services for properties that do not serve as primary residences.
Members with multiple meters are urged to submit a completed “Declaration of Domicile” form to identify which meter(s) serve their primary residence. Please submit the completed forms by the due date on your December bills to avoid a possible sales tax charge on your primary residence.
Sales tax will not be charged to accounts with only one meter. However, all WKRECC members are asked to complete and submit the form to be filed with your account records; there is no deadline for single-meter compliance.
A copy of the declaration form will be included with your December bills. Please complete and return the form to West Kentucky RECC to verify that your residential account is linked to your primary residence. Forms are also available on the website and at our business offices in Benton, Murray and Mayfield.
This is a change in state tax law and it applies to all utilities, not just electricity. All sales tax collected goes directly to the Kentucky Department of Revenue. West Kentucky RECC does not receive any of the money.
OR, complete/submit the form here.
If you have questions about how the rules apply, please call the Kentucky Department of Revenue at 502-564-5170.