Kentucky Sales Tax Exemption Form
Per a new state law that goes into effect on January 1, 2023, Salt River Electric members with multiple residential accounts need to declare to us which account(s) are associated with their primary residence, or domicile, in order
for them to also be exempt from state sales tax.
If you have just one residential account for your primary residence, you do not need to fill out a form; that account is already exempt from state sales tax.
If you have multiple residential accounts: Please
click here and fill out the form, declaring to us which of your account(s) are associated with your primary residence, or domicile, in order for them to be exempt from state sales tax. Once completed, please print and return
to Salt River Electric.
Sales Tax FAQ
No, as Salt River Electric has already exempted your domicile from sales tax. However, members with one account are welcome to complete a Declaration of Domicile form if they wish.
Yes, the residential utility exemption may apply under the following circumstances: a) the utility meters must serve a single location that is the declared place of domicile, b) the utility services through both meters must be exclusively for residential usage, and c) the resident must submit a fully completed Declaration of Domicile, Form 51A380, for each metered account.
Yes, multiple properties owned by the same party may qualify for a residential exemption if each property is the place of domicile for different Kentucky residents and the utility service provider receives a certificate of domicile for each separately metered account.