No, there are no sales and use tax exemptions available for electricity used in farming operations. There were no changes made to the application of sales and use tax to utility services for farm usage in HB 8. The current applicable farming exemptions are for gasoline, special fuels, liquified petroleum gas, and natural gas used exclusively and directly in certain farming operations as provided under KRS 139.480(15). For example, fuel used in a farm tractor or natural gas used in an on-farm dairy facility are eligible for an exemption from sales and use tax, but there are no agricultural exemptions provided for electricity.
An additional utility exemption available for farming operations is the purchase of water. Under KRS 139.480(27), water used in farming operations for the production of crops, the production of milk for sale, and the raising and feeding of livestock and poultry may be exempted. Water purchased for raising and feeding ratites, llamas, alpacas, buffalo, cervids or aquatic organisms may also be eligible for the sales and use tax exemption.
Finally, there is an entirely separate water exemption in KRS 139.470(12) for the sale of water used in the raising of equine as a business. The certificate for claiming this exemption is Form 51A157.