Tax Law Change


Beginning January 1, 2023, a new sales tax exemption law will go into effect.  Although the sales tax exemption remains in place for utility services at a primary residence, Kentucky will begin imposing a sales tax on other properties as of the above date.

If you have multiple meters listed in your name and currently not being charged sales tax on more than your primary residence, then you need to fill out a sales tax exemption form (Form 51A380) for your primary residence.  Landlords can also fill out a separate form (Form 51A381 accompanied by a Form 51A380 filled out by each renter) if you believe you should be sales tax exempt.  Please visit the Kentucky Revenue Cabinet website for copies of the forms and any questions you might have.  Some questions might already be answered by visiting the following link:

If you are required to have a completed form on file, please drop it off at City Utilities Commission office at 1515 Cumberland Falls Highway, Corbin, KY 40701, or mail it to P.O. Box 1350, Corbin, KY 40702. Failure to provide a completed form, if required, may result in the loss of a sales tax exemption.

We will provide more information on our website as it becomes available.