The Somerset Utilities office is asking its existing customers with more than one meter in their name or landlords with a master meter to complete the appropriate forms for compliance with new Kentucky sales tax legislation.
Forms can be downloaded below and delivered to the Somerset Utilities office at 306 E. Mt. Vernon St., Somerset, or a copy can be obtained and filled out at the utilities office.
Somerset Utilities customers with only one meter will be assumed residential unless they move or add a meter. Residential Sales Tax Exemption Form 51A380 will not be required at this time.
Customers with more than one meter in their name will need to complete the Residential Sales Tax Exemption Form 5A380 for their domicile. KRS 1339.470(7)(b)(1) defines a place of domicile as: “where an individual has his or her legal, true, fixed, and permanent home and principal establishments, and to which, whenever the individual is absent, the individual has the intention of returning.”
Customers with rental properties that have a master meter will need to complete Multi-Unit Declaration of Domicile for Landlords or other Accountholders Form 51A381. Form 51A381 must also include a completed form 51A380 for each unit in the facility signed by the individual tenant. Landlords with individual meters only need the tenant to file form 51A380.
Starting January 1, 2023, anyone who signs up for new residential service or change of service address will be required to complete the Residential Sales Tax Exemption Form 51A380 at that time.
Learn more about the changes in Kentucky’s sales tax legislation.
Questions? 606.679.6366 or e-mail somersetutilities@cityofsomerset.com.
