Primary Residence Sales Tax Exemption for Utilities

Beginning January 1, 2023 in the state of Kentucky, only a person’s primary residence, or “place of domicile,” will be exempt from state sales tax on utility services, including  your Elkton Utilities bill for water and sewer services. Kentucky will begin imposing a sales tax on all other residential properties as of January 1, 2023. Commercial properties are already paying sales tax on water and sewer services. 

To make sure the sales tax is not charged on your Elkton Utilities bill for a primary residence, only customers that have multiple meters/bills in their name need to complete a declaration form to declare which meter or meters are associated with their primary residence. Or, if someone else is living at a property, but the bill is in your name, the tenant will need to complete the declaration form for this location to declare it as their primary residence. The “Declaration of Domicile Primary Residence Form 51A380” is linked below.

Failure to provide a completed declaration form may result in the loss of a sales tax exemption for customers that have multiple meters in their name.

Submit completed forms to Elkton City Hall/Elkton Utilities, 71 Public Square, in Elkton or email the form to 

IMPORTANT: If you only have one residential Elkton Utility bill/meter in your name, you DO NOT need to do anything! You will remain sales tax exempt.

Declaration of Domicile Primary Residence Form 51A380