. KRS 139.470(7) describes a place of domicile as "the place where an individual has his or her legal, true, fixed and permanent home and principal establishment, and to which, whenever the individual is absent, the individual has the intention of returning."
Submit the Declaration of Domicile to each applicable utility provider or rural electric cooperative, not to the Department of Revenue. Each resident may have only one place of domicile but may be listed as a responsible party for other service addresses. The change in taxability for accounts will be effective on the first day of the first full billing cycle after the date of receipt of this declaration by the utility provider or rural electric cooperative. Department of Revenue Contact Information: