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Primary Residence Sales Tax Exemption

The Kentucky Department of Revenue has implemented legislative changes affecting sales and excise tax administration on over 30 new services beginning January 1, 2023 (House Bill 8). Any provider of these newly taxable services must collect sales tax (6%) on that service and relinquish it to the state. According to the KY DOR, only a person’s *domicile, or primary residence, will be exempt from sales tax on all utilities including electricity. To make sure sales tax is not mistakenly applied to the electricity bill of your primary residence, each RESIDENTIAL account holder with multiple meters is requested to complete the KYDOR Declaration of Domicile for Purchase of Residential Utilities form and return to Hopkinsville Electric System before March 1, 2023.


What to Know:

*If you have one meter, you ARE NOT REQUIRED to provide us with a Declaration of Domicile for Purchase of Residential Utilities Form.

*If you have MULTIPLE meters in your name, please call our office to determine eligibility for exemption on those meters.

Landlords with multiple tenants at a single-metered property must complete the KYDOR Multi-Unit Declaration of Domicile Form and return to Hopkinsville Electric System before March 1, 2023.

*Commercial accounts are already charged Kentucky sales tax on electricity, so no form is needed as they are currently not tax exempt.

*Effective January 1, 2023, an exemption form will be part of the application process.

*The exemption from sales and use tax for residential electricity, natural gas, fuels, water, and sewer services found in KRS 139.470(7) is amended to specify that these purchases are only exempt if they are “purchased and declared by the resident as used in his or her place of domicile.” “Place of domicile” is further defined 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.”

*Each utility’s procedures for the collection of tax exemption documentation are different. Please contact your utility provider for their specific policy/procedure regarding the new tax law.

Please contact Hopkinsville Electric System 270-887-4200 with any questions you may have. Thank you for your patience as we sorted through all the information provided at this time and made decisions best suited for Hopkinsville Electric System and our customers.

Customers may drop off completed forms at the HES office at 1820 E. 9th Street or email them to: customerservice@hop-electric.com.

For more information regarding this topic, visit the Kentucky Department of Revenue’s FAQ page by clicking here.