Multi-Unit Declaration of Domicile

Beginning Jan. 1, 2023, Kentucky law requires sales tax to be charged for residential utility services furnished to any location that is not your place of domicile (basically, primary residence). This is not a tax being imposed by the City on your utility service, but rather a State-imposed tax. Only a person’s domicile will be exempt from this sales tax on utility services, including natural gas bills.

NOTE: This form is to be completed by landlords or other accountholders of multi-unit dwellings, within the city limits of Benton, served by a s single meter (master meter).

• Submit the Multi-Unit Declaration of Domicile along with individual declarations for all dwelling units to each applicable utility provider or rural electric cooperative, not to the Department of Revenue.
• Landlords or other accountholders should submit a Multi-Unit Declaration of Domicile for each meter that serves multiple units; however, every unit served by the meter must have a fully-completed Declaration of Domicile for the account to qualify as residential. Landlords or other accountholders may not complete the Declaration of Domicile on behalf of their residents.
• Accounts for meters that exclusively serve common areas or that serve common areas and multiple dwelling units are not eligible for residential treatment. No declaration shall be submitted for these accounts.
• The change in taxability for accounts will be effective on the first day of the first full billing cycle after the date of receipt of this Multi-Unit Declaration of Domicile by the utility provider or rural electric cooperative.