Kentucky legislation in House Bill 8 makes substantial changes to how various services are taxed within the state. In the area of sales and use tax, thirty-four (34) additional service categories become subject to tax (including water and sewer services). Businesses that provide these services are required to collect the 6% sales tax from their customers.  All new water and sewer services for primary residences must complete/submit the following Declaration of Domicile form to qualify for the sales tax exemption.

Declaration of Domicile – Homeowners
Download the Declaration of Domicile – Homeowners PDF document

Declaration of Domicile – Landlord/Multi-Tenant
Download the Mutli-Unit Declaration of Domicile –  Landlords/Multi-Tenant PDF document

This new tax does not impact all customers who currently qualify for the sales tax exemption.  For example, if your water/sewer service is for your primary residence, you already qualify for the sales tax exemption and no action is needed.  Please review the following link from the Kentucky Division of Water for additional information: https://taxanswers.ky.gov/Sales-and-Excise-Taxes/Pages/Residential-Exemption-Changes.aspx.

For concerns regarding how this tax may impact your utility bill please contact our office at 606-864-2103.