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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

List of Utilities serving selected county
Choose a county – then choose a utility for utility information

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To File a Consumer Complaint

Call: 1-800-772-4636
File online

Current Rate Cases

2023-00191 Kentucky-American Water Company

2023-00185 North Mercer Water District

2023-00183 North Manchester Water Association, Inc.

2023-00182 Western Mason County Water District

2023-00159 Kentucky Power Company

2023-00154 Harrison County Water Association, Inc.

2023-00147 Taylor County R.E.C.C.

2023-00140 Reid Village Water District

2023-00134 North Marshall Water District

2023-00130 East Laurel Water District

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

2022-00317 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

2022-00136 Breathitt County Water District

2022-00035 South Woodford Water District

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: 2023-00166 LEWEN LINE CONSTRUCTION, INC. - DAMAGE PREVENTION

*New! Case: 2023-00165 ADRIAN GOMEZ DIAZ - DAMAGE PREVENTION

*New! Case: 2023-00167 ALEXANDER AND SON GENERAL CONTRACTING, LLC - DAMAGE PREVENTION

*New! Case: 2023-00164 VICTORY GARDENS OF KENTUCKY, LLC - DAMAGE PREVENTION

*New! Case: 2023-00146 CITY OF LOUISA - TARIFFS

Electronic Filing

Latest Case Filings

Case	Last Filing
2023-00101	6/5/2023 5:08:17 PM	Henderson County Water District
2023-00067	6/5/2023 5:07:56 PM	Kentucky Frontier Gas, LLC
2022-00362	6/5/2023 4:59:51 PM	Martin County Solar Project LLC
2023-00166	6/5/2023 2:03:02 PM	LEWEN LINE CONSTRUCTION, INC.
2023-00165	6/5/2023 2:00:27 PM	Adrian Gomez Diaz

Case	Last Filing
2023-00092	6/5/2023 1:55:40 PM	Kentucky Power Company
2023-00167	6/5/2023 1:47:51 PM	ALEXANDER AND SON GENERAL CONTRACTING, LLC
2023-00164	6/5/2023 1:47:16 PM	Victory Gardens of Kentucky, LLC
2023-00146	6/5/2023 1:34:10 PM	Big Sandy Water District , City of Louisa
2023-00137	6/5/2023 1:22:32 PM	Kentucky Power Company

More Case Filings

Hearing Schedule

Date: 2023-06-08 9:00AM
Case: 2022-00299
Utility: Kentucky-American Water Company

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

More Press

Hearing Calendar

To view Hearing Calendar, click here

Kentucky Public Service Commission