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Declaration of Domicile for Utilities

With the new tax bill passed during the 2022 legislative session, your home utility bills may be subject to state taxes unless you declare your place of domicile. This applies to water, gas, heating fuel, & electric.

Customers of LG&E or KU can click here to fill out the online declaration directly with them. Otherwise, you must complete a Declaration of Domicile form which we’ve provided below. LG&E and KU customers should still fill out the form below for their water, sewer & other energy providers.

Instructions:

  • Fill out the form below to generate a downloadable Declaration of Domicile that you must send to each applicable utility provider or rural electric cooperative by email (or mail if you prefer)—not the Department of Revenue.
  • Each resident may have only one place of domicile but may be listed as a responsible party for other service addresses.
  • The change in taxability for accounts will be effective on the first day of the first full billing cycle after the date of receipt of this declaration by the utility provider or rural electric cooperative.

Domicile Declaration

"*" indicates required fields

In accordance with the provisions of KRS 139.479(7), this declaration may only be executed for the purchase of sewer services, water, and fuel by Kentucky residents for use in heating, water heating, cooking, lighting, and other residential uses. “Fuel” shall include but not be limited to natural gas, electricity, fuel oil, bottled gas, coal, coke, and wood.
Account Holder*
is the account holder for
Service Address*
I,
Name of Signer*
Name of individual signing the declaration—cannot be landlord
am the resident or
I declare that the address listed is my place of domicile* or the place of domicile* of
Name of Resident*
MM slash DD slash YYYY
and the purchase of residential utilities for use at this address meets the qualifications for exemption from Kentucky sales and use tax under KRS 139.470(7).

Accordingly, I request the account associated with the above listed service address be classified as exempt from sales and use tax. I understand the exemption will begin on the date of the first full billing cycle after the date of receipt of this declaration by the utility provider or rural electric cooperative.

Under penalties of perjury, I swear or affirm that the information on this declaration is true and correct as to every material matter.
*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.”
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