As of January 1, 2023, the Kentucky Department of Revenue will require our office to collect a 6% sales tax on services received by customers with multiple accounts or accounts with the same mailing address. A utility customer is eligible for the residential exemption for services received only at his or her place of domicile defined under KRS 139.470(7)(b)(1) as "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 you need assistance with this process or have further questions regarding this matter, please contact the Division of Sales & Use Tax at 502-564-5170 or by email at DOR.Webresponsesalestax@ky.gov