Utility Tax Information

The State of Kentucky has passed a new requirement for documents related to Sales Tax exemption for Residential properties. This will take effect January 1, 2023. 


  • If you only have one utility house/account (one meter), you do not need to complete the 51A380 Declaration of Domicile nor do anything further. 
  • For anyone currently with multiple accounts with the City of Falmouth, you must complete a “Declaration of Domicile for Purchase of Residential Utilities” form and return it to the City of Falmouth before the end of the year. This will allow you to declare your primary residence as your domicile and continue to be exempt from Sales Tax on that property.  If you do not complete this form taxes will be applied to each account.  (If you have a secondary meter for example on a garage, on your primary residence-you DO NEED to complete the form to declare that garage as part of your “domicile”/primary address to be EXEMPT.
  • Tenants may declare their primary residence and it is up to owners to ensure tenants do so; not City.
  • All other residential properties that are not the primary domicile will be subject to a 6% sales tax assessment.
  • All new connections will be required to complete this form. 

    Declaration of Domicile 

    Multi-Unit Declaration of Domicile for Landlords or Other Accountholders