STATE UTILITY SALES TAX INFORMATION:
Residential water sales shall not be charged Kentucky State Sales Tax. This includes multiple meters that are used exclusively for residential use such as irrigation meters and garage meters. Rental Property accounts that are listed under or billed to an owner or company are not exempt from State Sales Tax. Although the property is residential it will only be exempt from State Sales Tax if it is in the tenant’s name and the bill is sent to the address of the tenant. Mobile Home Parks are treated with the same guidelines as rental property. Farms, barns, and farm irrigation meters are exempt from State Sales Tax only if a valid farm exemption certificate is on file with the Utility.
Residential water sales shall not be charged Kentucky State Sales Tax. This includes multiple meters that are used exclusively for residential use such as irrigation meters and garage meters. Rental Property accounts that are listed under or billed to an owner or company are not exempt from State Sales Tax. Although the property is residential it will only be exempt from State Sales Tax if it is in the tenant’s name and the bill is sent to the address of the tenant. Mobile Home Parks are treated with the same guidelines as rental property. Farms, barns, and farm irrigation meters are exempt from State Sales Tax only if a valid farm exemption certificate is on file with the Utility.
Click on the link below for more information about the Residential Sales Tax :
Residential Exemption Changes - TAXANSWERS (ky.gov)
Residential Exemption Changes - TAXANSWERS (ky.gov)
CONTACT US: (502) 747-8942
