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Tax note: Kentucky Sales Tax on Utilities

By Nick Roy, Agent for Agriculture & Natural Resources Adair County Cooperative Extension Service

A legislative change was made to the qualifications for residential use exemption from sales tax on utilities. Effective January 1, 2023, the resident at a specific service address is responsible for declaring it as their place of domicile and the utility services exempt for residential use.



Kentucky sales tax will be charged for utility services furnished to any location that is not your place of domicile, even if it was formally classified as residential. The 6% sales tax applies to the sale of water and sewer, electricity, and heating gas and fuels used or delivered.

For more information contact the Adair County Cooperative Extension Service at (270) 384-2317.


This story was posted on 2023-02-22 08:47:08
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