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If applying for electric service of your primary residence, you will be asked to check an acceptance box during the final steps of your service application that serves as your signature declaring the served address as your domicile. This declaration qualifies you for exemption of the application of Kentucky sales and use tax on your monthly electricity bill. This step is in accordance with the provisions of KRS 139.470(7) enforcing Kentucky sales and use tax for utilities of all non-domicile structures. View the full DECLARATION OF DOMICILE FOR
PURCHASE OF RESIDENTIAL UTILITIES agreement HERE.
* KRS 139.470(7) describes a place of domicile as “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.”
If applying or transferring service and wish to switch to i-Pay (prepaid) electricity billing, you will need to complete and upload an i-Pay enrollment form, which can be filled out and downloaded here.