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KY Sales Tax Information

I own one single-family home in Bowling Green. What do I need to know?

  • House Bill 8 requires local utility companies to charge sales tax on secondary homes. Current customers with only one residence will be grandfathered in as sales tax exempt.
  • You are not required to fill out a form if you are not moving or if you don’t own more than one residence.
  • If you apply for service or transfer service after January 1, 2023, BGMU will ask that you fill out a Declaration of Domicile form to indicate that your new service address is your primary place of residence.

I rent my primary residence. What do I need to know?

I am a landlord. What do I need to know?

  • Multiple properties owned by the same person may qualify for a residential exemption if each property is the primary residence for a tenant.
  • A Declaration of Domicile Form must be completed by the tenant for each rented service location.
    • Landlords may not complete and sign the Declaration of Domicile Form for their tenant(s).
  • If you currently have a master meter in your name, serving multiple units, you will continue to pay sales tax as you are now.
  • If you are interested in the Landlord Rollover program, please complete a Landlord Rollover Form and return it via email to customerinquiry@bgmu.com.

I would like to fill out the form, just to be sure you have it on file. Where can I get it, and where do I send it?

  • If you only have service at one location, fill out this form.
  • You can email the form to customerinquiry@bgmu.com, mail it to the office, or drop it off at the office: 801 Center Street, Bowling Green, KY, 42101

Other notes of interest:

  • The new law was passed so the state can collect tax from customers who own a second home along with their primary residence (i.e. lake house or Airbnb).
  • BGMU will contact customers who have more than one service location in their name via mail and/or email. If you own only one service location, we will not require you to fill out a form until you move or transfer services.
  • Completing a Declaration of Domicile Form will become part of the application process after January 1, 2023.
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