The City of Murray, Kentucky

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Primary Residence Sales tax Exemption

**Customers that have more than one meter in your name will need to complete a declaration form to avoid sales tax on your primary residence***

Changes are coming to Kentucky’s sales tax laws. Beginning January 1, 2023, only your “domicile” (primary residence) will be exempt from sales tax on utility services, including water and natural gas bills. While this sales tax exemption remains in place for a primary residence, the Kentucky Revenue Cabinet will begin imposing a sales tax on a customer’s other properties as of January 1, 2023. To make sure the sales tax is not mistakenly applied to the water or natural gas bill of your primary residence, please complete a declaration form stating that your residential account is linked to your primary residence. At this time, we are only requesting customers who have multiple meters in their name declare which meter or meters are associated with their primary residence. All customers will have the form included with your January bills. Forms are also available here and at our business office located at 500 Main St. Failure to complete the form may result in the loss of a sales tax exemption. Should the status of your primary residence change in the future, please submit an updated form.

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