Declaration of Domicile for Purchase of Residential Utilities Customers of Kirksville Water Association with only one meter will be assumed residential unless they move or add a meter. Residential Sales Tax Exemption form 51A38 will not be required at this time. Customers can complete Residential Sales Tax Exemption form 51A38 and we will keep it on file. Customers that will pay sales tax are those with more than one meter and the other meter is being used for non-residential purposes. 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.”.