Effective January 1, 2023, Kentucky law will require sales tax to be charged for residential utility services provided to any location that is
*not* a customer’s primary residence.
Please visit the Kentucky Department of Revenue (KDOR) website for more details and answers to frequently asked questions about this new law.
To claim an exemption from this tax, WSCKY customers must complete and submit the required tax exemption form or forms:
- Use
Form 51A380 to declare and certify your primary residence as your domicile.
- Use
Form 51A381 if you are a landlord or the owner of a multi-unit residential property.
If you can answer “yes” to the question below, submit the appropriate tax exemption form or forms for the qualifying account in order for that account to receive the tax exemption. (All other accounts in your name will be subject to the state of Kentucky sales tax.)
Can you confirm that utility services for your account are for YOUR PRIMARY RESIDENCE and therefore eligible for the exemption from KY sales tax?
Tax exemption forms may be submitted via mail to PO Box 160609 Altamonte Springs, FL 32716
To submit your form(s) in-person:
Clinton customers - visit our office drop box, located at 100 E Jackson St, Clinton, KY 42031
Middlesboro customers - visit City Hall (the same location you make your payments) at 121 21st St, Middlesboro, KY 40965.
Please look for additional communication around this law and Residential Utility Exemption coming soon.
Should you have any questions or concerns, contact Customer Service at (844) 310-5556.