If you establish utility service in your name at only one occupied location after January 1, 2023, you are required to submit a Declaration of Domicile1 form (51A380). The Declaration of Domicile form must be completed and signed by the occupant of the residence and this individual can only have one Declaration of Domicile on file with the utility, in this case OMU. If the residential property does not have a Declaration of Domicile, then the residence will not be exempt from state sales tax on applicable utility services.

Multiple Locations in a Single Name

The legislation also applies to customers who currently have more than one residential service location on an account in the customer’s name. If you fall within this category and your properties are occupied, then you must have the qualifying occupant complete and sign the Declaration of Domicile form (51A380) for each residential service location where you are the utility account holder and you must file any forms with OMU by December 31, 2022 to avoid being assessed state sales tax.

Master Meter/Single Meter Serves Multiple Dwellings

If you are the account holder of a residential multi-unit dwelling that is served by a single meter, this service is eligible for the sales tax exemption only if the meter does not also serve common areas. To qualify for the sales tax exemption you 1) must complete and sign the Multi-Unit Declaration of Domicile form (51A381); 2) have each unit’s qualifying occupant complete and sign a Declaration of Domicile form (51A380); and 3) all of the forms must be filed with OMU by December 31, 2022. Any Multi-Unit Declaration that does not include a Declaration of Domicile form from ALL dwelling units served by the master meter will not qualify for the sales tax exemption.

Below are the two Declaration of Domicile forms.

Questions?

If you have technical questions about the new tax legislation, please contact the Kentucky Department of Revenue at (502) 564-5170 or at DOR.Webresponsesalestax@ky.gov, or your accountant/tax expert. For additional questions, please contact OMU’s Customer Service at (270) 926-3200.

How to Submit

To expedite the return of completed Declaration of Domicile forms please use OMU’s fax at (270) 684-7952 or email OMU at service@omu.org.

1. ‘Place of domicile’ means the place where an individual has his or her legal, true, fixed, and permanent home and principal establishment, and to which, whenever the individual is absent, the individual has the intention of returning.” KRS 139.470(7)(b)2.