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Residential Utility Sales Tax Exemption Changes

Based upon recent changes to Kentucky sales tax laws, effective January 1, 2023, utility residential customers who receive utility service at two or more locations will receive a Kentucky sales tax exemption for utility service at their primary domicile only. Customers with questions regarding the Kentucky sales tax exemption or who want a copy of the Kentucky sales tax exemption form to file with the customers’ utilities should contact either their utility or the Kentucky Department of Revenue.

The Kentucky Department of Revenue has a Frequently asked question (FAQ) sheet for utility customers.

Kentucky Department of Revenue contact information is:
Phone: 502-564-5170
Email: Webresponsesalestax@ky.gov

A copy of the Declaration of Domicile for Purchase of Residential Utilities, Form 51A380, is available from utilities or from the Kentucky Department of Revenue.

Interest on Customer Deposits

Calendar year 2023, effective January 1, 2023, shall be:

4.34%

Frequently Asked Questions

Historical Information

Deposits Announcement

Case 2022-00363

Attention All Jurisdictional Utilities

The Commission will investigate jurisdictional utilities’ compliance with excavator locate requests made pursuant to the Underground Facility Damage Prevention Act of 1994.

Utilities response due December 31, 2022.

For details, read the Order 11/16/2022

CASE NO. 2022-00311

ELECTRONIC REVIEW OF ELECTRONIC FILING PROCEDURES IN 807 KAR 5:001, SECTION 8(2), (4), AND (6)

The deviations outlined are in effect until the relevant regulations are amended to update certain electronic filing requirements, including electronic file size and format, to reflect current capabilities

For details, read the Order 10/6/2022.

County Served

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To File a Consumer Complaint

Call: 1-800-772-4636
File online

Current Rate Cases

2023-00101 Henderson County Water District

2023-00090 Henry County Water District #2

2023-00088 Green River Valley Water District

2023-00051 South 641 Water District

2023-00050 South 641 Water District

2023-00039 Meade County Water District

2023-00037 Edmonson County Water District

2023-00025 East Daviess County Water Association, Inc.

2022-00436 Judy Water Association, Inc.

2022-00432 Bluegrass Water Utility Operating Company, LLC

2022-00431 Letcher County Water and Sewer District

2022-00404 Bath County Water District

2022-00400 McKinney Water District

2022-00378 Bullock Pen Water District

2022-00377 Grant County Sanitary Sewer District

2022-00372 Duke Energy Kentucky, Inc.

2022-00367 Mountain Water District

2022-00366 Mountain Water District

2022-00348 Sharpsburg Water District

2022-00321 Whitley County Water District #1

2022-00317 North Shelby Water Company

2022-00315 Valley Gas, Inc.

2022-00291 Cumberland County Water District

2022-00275 Black Mountain Utility District

2022-00252 Rowan Water, Inc.

2022-00246 Green-Taylor Water District

2022-00160 Union County Water District

2022-00136 Breathitt County Water District

2022-00035 South Woodford Water District

2021-00483 Bluegrass Gas Sales, Inc.

2021-00214 Atmos Energy Corporation

Call 811 Before you Dig

PSC Records

For items not available online:
Request PSC Records

Recent Orders

More Orders

*New! Case: 2023-00035 OVERHOLT HOMES CONSTRUCTION - DAMAGE PREVENTION

*New! Case: 2021-00386 COLUMBIA GAS OF KENTUCKY, INC. - TARIFFS

*New! Case: 2022-00402 KENTUCKY UTILITIES COMPANY - DEMAND-SIDE MANAGEMENT

*New! Case: 2022-00348 SHARPSBURG WATER DISTRICT - ALTERNATIVE RATE FILING ADJUSTMENT

*New! Case: 2023-00017 DOMTAR PAPER COMPANY, LLC V. BIG RIVERS ELECTRIC CORPORATION AND KENERGY CORP. - COMPLAINTS - RATES, SERVICE

Electronic Filing

Latest Case Filings

Case	Last Filing
2022-00396	3/28/2023 8:35:51 PM	Water Service Corporation of Kentucky
2022-00218	3/28/2023 5:57:16 PM	Bluegrass Water Utility Operating Company, LLC
2023-00107	3/28/2023 3:24:32 PM	Lake Village Water Association, Inc.
2023-00106	3/28/2023 2:39:37 PM	Kentucky Power Company
2022-00244	3/28/2023 1:00:25 PM	Cumberland County Water District

Case	Last Filing
2023-00105	3/28/2023 11:50:12 AM	Blue Grass Energy Cooperative Corp.
2022-00402	3/28/2023 11:36:57 AM	Kentucky Utilities Company , Louisville Gas and Electric Company
2023-00035	3/28/2023 11:30:51 AM	Overholt Homes Construction Alleged Violation of Underground Facility Damage Prevention Act
2023-00098	3/28/2023 11:12:59 AM	Montgomery County Water District #1
2021-00386	3/28/2023 11:10:10 AM	Columbia Gas of Kentucky, Inc.

More Case Filings

811 Remedial Gas Damage Course

Letter recipients can sign up for their required virtual course

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ALERT - virus emails sent acting as KY PSC

Spoofing alert Malicious emails are targeting utilities. Emails are received as if from pscFilings, staff and regulated utilities. We ask all to be vigilant and verify the URLs before opening. Please note, pscFilings auto notifications never contain attachments.

Press Release

2022-11-02 - PSC Opens Fuel Adjustment Clause Administrative Case for Electric Utilities

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Hearing Calendar

To view Hearing Calendar, click here

Kentucky Public Service Commission