Changes to Kentucky Sales Tax – Effective January 1st, 2023

In News by Kyle Cannon

Beginning January 1st, 2023 a utility customer is only eligible for the residential sales tax exemption for services received at his or her place of domicile as defined under KRS 139.470(7)(b)(1) as “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.”

What does this mean for GCWD Customers?

Current customers with only one residential account will not be affected. Current customers with more than one residential account will need to fill out a Declaration of Domicile form for the account that meets the definition of place of domicile as mentioned above. All other accounts will be charged sales tax. Starting January 1st, 2023 whenever there is a change in account holder or whenever a new residential account is established customers will be required to fill out the Declaration of Domicile in order to received the tax exemption.

What if I still have questions?

The State of Kentucky has set up a helpful FAQ page just for questions regarding the changes to Sales and Use Taxes.

Or, please feel free to call our office at (270) 259-2917 or email us at