Notice to all jurisdictional Public Service Commission utilities:

The PSC has requested that all jurisdictional utilities review their tariffs, and determine if the tariffs need an update to include the residential tax to its tariff as a charge if the customer does not meet the requirements in KRS 139.470(7).  If needed, the tariff can be updated through a tariff filing and may not require a rate case filing. 

In 2022 Kentucky Legislation in House Bill 8 made it to where utilities must collect a sales tax for services rendered after January 1, 2023, if the customer does not meet the requirements in KRS 139.470(7).

The Public Service Commission requires that where more than one such fee is imposed, each of the charges applicable to each customer shall be added to the customer’s bill and listed as separate line items.

Such fee shall be added exclusively to bills of customer receiving service that does not meet KRS 139.470(7).

Jurisdictional utilities may need to add language to its tariff to include the tax.

Example:

Information on bills.  Each bill issued by the utility will clearly show the following, if applicable:  class of service; present and last preceding meter readings; date of the present reading; number of units consumed; net amount for service rendered; all taxes; any adjustments; and the gross amount of the bill.  The date after which a late payment charge applies to the gross amount will also be indicated.  Estimated or calculated bills will be distinctly marked as such.  The rate schedule under which the bill is computed will be furnished by providing a place on each bill where a customer may request a copy of the applicable rates.  The utility will mail the customer a copy by return first class mail.