Claim Your Primary Residence Sales tax Exemption

Act now to claim your primary residence sales tax exemption

Co-op residential members need to take action

Changes are coming to Kentucky’s sales tax laws and West Kentucky RECC is sharing information to help our members know what to expect.  

Beginning January 1, 2023, only your “domicile” (primary residence) will be exempt from sales tax on utility services, including electric bills. While this sales tax exemption remains in place for a primary residence, the Kentucky Revenue Cabinet will begin imposing a sales tax on a member’s other properties as of January 1, 2023.

To make sure the sales tax is not mistakenly applied to the electric bill of your primary residence, all West Kentucky RECC members with residential accounts need to complete a declaration form stating that your residential account is linked to your primary residence. The form will be included with your January bills. Please complete and return the form to the co-op to be kept on file. Forms are also available here and at our business offices in Benton, Murray and Mayfield. Failure to complete the form may result in the loss of a sales tax exemption.

Should the status of your primary residence change in the future, please submit an updated form.

Members who have multiple meters in their name will need to declare which meter or meters are associated with their primary residence.