Skip to Content

Meeting the requirements of Kentucky’s House Bill 8.

Recently, Kentucky passed House Bill 8, changing the state’s tax code.

House Bill 8 requires some utility accounts that were previously tax-exempt to verify their eligibility for that exemption.

If an account does represent your domicile or the domicile of a tenant, you may be able to maintain your tax-exempt status by following these steps.
You can find more information about the new law as well as the state’s definition of domicile on the Kentucky Department of Revenue website.

* 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.”