![]() ![]() For additional questions, please contact OMU’s Customer Service at (270) 926-3200.To assist Kentucky Rural Water Association (KRWA) members, we recommend the following:ġ) Utilities review their list of Residential customers (those currently receiving the residential sales tax exemption) and note those customers who have more than one meter. Beginning January 1, 2023, only the meter at a customer’s domicile will be eligible to receive the Residential Sales Tax Exemption. All the other meters of the customer will have to be charged sales tax for services used after January 1, 2023. If you have technical questions about the new tax legislation, please contact the Kentucky Department of Revenue at (502) 564-5170 or at or your accountant/tax expert. ![]() Any Multi-Unit Declaration that does not include a Declaration of Domicile form from ALL dwelling units served by the master meter will not qualify for the sales tax exemption.īelow are the two Declaration of Domicile forms. To qualify for the sales tax exemption you 1) must complete and sign the Multi-Unit Declaration of Domicile form (51A381) 2) have each unit’s qualifying occupant compete and sign a Declaration of Domicile form (51A380) and 3) all of the forms must be filed with OMU by December 31, 2022. If you are the account holder of a residential multi-unit dwelling that is served by a single meter, this service is eligible for the sales tax exemption only if the meter does not also serve common areas. Master Meter/Single Meter Serves Multiple Dwellings ![]() If you fall within this category and your properties are occupied, then you must have the qualifying occupant complete and sign the Declaration of Domicile form (51A380) for each residential service location where you are the utility account holder and you must file any forms with OMU by Decemto avoid being assessed state sales tax. The legislation also applies to customers that currently have more than one residential service location on an account in the customer’s name. If the residential property does not have a Declaration of Domicile, then the residence will not be exempt from state sales tax on applicable utility services. The Declaration of Domicile form must be completed and signed by the occupant of the residence and this individual can only have one Declaration of Domicile on file with the utility, in this case OMU.
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