Beginning January 1, 2023, the KY Dept. of Revenue (KYDOR) will require HES to begin collecting sales tax on any residential electric service that is not the primary residence of the customer. Residential  customers with more than one meter or electric account will be required to submit a KYDOR form to HES identifying their primary residence. Landlords with multiple tenants at a single-metered property also need to submit at KYDOR form. For more information and to download the KYDOR forms, click here.