Sales Tax on Utility Services

In the 2022 legislative session, Kentucky lawmakers enacted a change to sales tax laws.  Beginning January 1, 2023, only a person’s “domicile” (primary residence) will be exempt from sales tax on utility services, including electric bills.

Warren RECC residential members already receive this tax exemption.  However, they must submit a declaration of primary residence to their utility providers  to verify their eligibility and preserve their residential tax exemption.

You may download KY Department of Revenue Form 51A380 (Declaration of Domicile for Purchase of Residential Utilities) here.  Completed and signed forms may be submitted  by mail to PO Box 1118, Bowling Green KY 42102, email to Declarations@wrecc.com, or in person at any of our offices.

You may also make a declaration by phone at 270-842-6541 or through SmartHub at Contact us/Report an issue/Other issues/Declaration: Residential Tax Exemption.

For more information, including FAQs, visit Kentucky Electric Cooperative’s Tax Answers page.