- W80 -

STATE SALES TAX INFORMATIONResidential water sales shall not be charged Kentucky State Sales Tax. This includes multiple meters that are used exclusively for residential use such as irrigation meters and garage meters. Rental Property accounts that are listed under or billed to an owner or company are not exempt from State Sales Tax. Although the property is residential it will only be exempt from State Sales Tax if it is in the tenants name and the bill is sent to the address of the tenant.