Beginning January 1, 2023, only a person's "domicile" (primary residence) will be exempt from sales tax on utility services, including electric bills.
Though this sales tax exemption remains in place for electric use at a primary residence, Kentucky will begin imposing a sales tax on other properties as of January 1, 2023.
The Primary Residence Exemption form allows utility customers to declare whether the address listed on their electric bill is their primary residence. The Landlord of Master Metered Property Only form from is available for landlords with multiple tenants at a single-metered property.