51A380 Form

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51A380 (1-23)

Commonwealth of Kentucky DECLARATION OF DOMICILE FOR


DEPARTMENT OF REVENUE PURCHASE OF RESIDENTIAL UTILITIES

(LANDLORDS OR OTHER ACCOUNTHOLDERS OF MULTI-UNIT DWELLINGS SERVED BY A SINGLE METER


(MASTER METER) USE THE MULTI-UNIT DECLARATION OF DOMICILE)

In accordance with the provisions of KRS 139.470(7) this declaration may only be executed for the purchase of sewer
services, water, and fuel by Kentucky residents for use in heating, water heating, cooking, lighting, and other residential
uses. “Fuel” shall include but not be limited to natural gas, electricity, fuel oil, bottled gas, coal, coke, and wood.

___________________________________ is the accountholder for __________________________________________


Name of Accountholder Service Address

I,________________________________________________________________________________, am the resident or


Name of Individual Signing the Declaration (cannot be landlord)

________________________________________________________________________________________________.
Relationship of the undersigned to the resident

I declare that the address listed is my place of domicile* or the place of domicile* of _____________________________
Name of Resident

and the purchase of residential utilities for use at this address meets the qualifications for exemption from Kentucky sales
and use tax under KRS 139.470(7).

Accordingly, I request the account associated with the above listed service address be classified as exempt from sales
and use tax. I understand the exemption will begin on the date of the first full billing cycle after the date of receipt of this
declaration by the utility provider or rural electric cooperative.

Under penalties of perjury, I swear or affirm that the information on this declaration is true and correct as to every material
matter.
_________________________________________________
Signature of resident or representative
_________________________________________________
Date

* 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.”

Instructions

• Submit the Declaration of Domicile to each applicable utility provider or rural electric cooperative, not to the
Department of Revenue.
• Each resident may have only one place of domicile but may be listed as a responsible party for other service
addresses.
• The change in taxability for accounts will be effective on the first day of the first full billing cycle after the date of
receipt of this declaration by the utility provider or rural electric cooperative.

Department of Revenue Contact Information:

Phone: 502-564-5170

Email: [email protected]

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