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Primary Residence Sales Tax Exemption

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 water bills. Though this sales tax exemption remains in place for water use at a primary residence, Kentucky will begin imposing a sales tax on other properties as of January 1, 2023. To make sure the sales tax is not mistakenly applied to the water bill of their primary residence, some Ohio County Water District customers need to take action. Customers who have multiple meters in their name need to declare which meter or meters are associated with their primary residence. A Kentucky Department of Revenue form, available at the Ohio County Water District or at the link below, allows water customers to declare whether the address listed on their water bill is their primary residence. A second form from the Kentucky Department of Revenue is available for landlords with multiple tenants at a single-metered property. Failure to provide a completed declaration form may result in the loss of a sales tax exemption for customers who have multiple meters in their name.

If you are a current customer of Ohio County Water District and only have one meter for your primary residence, You DO NOT need to do anything. Your water bill will continue to be tax exempt. We will not automatically be charging sales tax on January 1. Second, we wanted to make sure you know that all utilities - water, gas, electric - are subject to the new law. Please check with all of your service providers to make sure they have all necessary documentation. As always, we appreciate you!

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