In light of recent changes to Kentucky’s sales tax laws, only a member’s “domicile,” or primary residence, is now exempt from sales tax on utility services, including electric bills.
To make sure the sales tax is not mistakenly applied to the electric bill of their primary residence, some Owen Electric members need to take action.
Members who have multiple meters in their name need to declare which meter or meters are associated with their primary residence. You will need to complete a separate declaration form for each tax-exempt account.
Available at the link below, Kentucky Department of Revenue form 51A380 allows utility consumers to declare whether the address listed on their electric bill is their primary residence. Failure to provide a completed declaration form may result in the loss of a sales tax exemption for members who have multiple meters in their name. Eligible accounts will be taxed beginning in February 2023.
For more information, visit the Kentucky Department of Revenue's FAQ site.
Please send your completed form to email@example.com, or mail to Owen Electric; Attn: Member Services; PO Box 400; Owenton, KY 40359.