In the 2022 legislative session, Kentucky lawmakers enacted a change to sales tax laws. Beginning January 1, 2023, only a person’s “domicile” (primary residence) will be exempt from sales tax on utility services, including your water bills.
Though this sales tax exemption remains in place for water use at a primary residence, Kentucky will begin imposing a sales tax on other properties as of January 1, 2023.
To make sure the sales tax is not mistakenly applied to your water bill of your primary residence, some customers need to take action. Customers who have multiple meters in their name need to declare which meter or meters(s) is/are associated with their primary residence.
Available at the Campton City Hall or at the links below, a Kentucky Department of Revenue form allows utility customers to declare whether the address listed on their water bill is their primary residence. A second form from the cabinet is available for landlords with multiple tenants at a single-metered property.
Failure to provide a completed declaration form may result in the loss of a sales tax exemption for customers who have multiple meters in their name.
For more information, customers are encouraged to contact City Hall or access the forms at the links below.
Once you have the form completed, either mail it to the City of Campton at the address below or drop it by our business office. You may also return this form when you mail in your monthly bill.
City of Campton P.O. Box 35 Campton, Ky. 41301
Primay Residence Exemption
Landlord of Metered Property Only