Beginning January 1, 2023, new sales tax rules from the Kentucky Department of Revenue state that only your “domicile” (primary residence) will be exempt from sales tax on utility services, including your electric bills.
West Kentucky RECC worked with other electric cooperatives to successfully protect the long-standing sales tax exemption for residential energy bills. However, Kentucky will begin imposing a sales tax on utility services for 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 WKRECC members with residential accounts need to take action and complete the “Declaration of Domicile” form. Failure to complete the form could result in the loss of the residential sales tax exemption.
A declaration form will be included with your January bills. Complete and return the completed form to West Kentucky RECC to verify that your residential account is linked to your primary residence.
Members with multiple electric meters in their name must declare which meter or meters are associated with their primary residence.
If you have questions about how the rules apply, please call the Kentucky Department of Revenue at 502-564-5170.
If the status of your primary residence changes in the future, please let us know and submit an updated form.