ATTENTION
Primary Residence Sales Tax Exemption
Beginning January 1, 2023, Kentucky will begin imposing a sales tax on properties with meters not associated
with their primary address. Only a person’s “domicile” (primary residence) will be exempt from sales tax on
utility services, including water bills.
To make sure the sales tax is not mistakenly applied to the water bill of their primary residence, some East
Daviess County Water Association members need to take action. Members who have more than one residence
in their name need to declare which meter is associated with their primary residence.
Forms are available at the East Daviess County Water office or online at www.eastdaviesscountywater.com. A
Kentucky Department of Revenue form allows utility customers to declare whether the address listed on their
water bill is their primary residence. Failure to provide a completed declaration form may result in the loss of a
sales tax exemption for members who have multiple residential meters in their name.
East Daviess County Water Association members can send completed forms to: East Daviess County Water,
9210 State Route 144, Knottsville, KY 42366 or [email protected].