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Kentucky trucking

The Kentucky Weight Distance Tax (KYU)

Kentucky is one of the few states that taxes trucks by weight and miles on top of fuel tax. Here is who owes it, the current rate table, and how registration and filing work, every fact sourced.

By Evan Reid, Founder of Haul Handbook · Updated Jul 19, 2026

The basics

Tax name
Kentucky Weight Distance Tax (KYU)
Credential required
KYU number (KYU license)
Filing frequency
quarterly
Registration
Online KYU application via the Motor Carrier Portal (apps.transportation.ky.gov/MotorCarrierPortal). KYU number issued immediately on completion. Paper filing uses the Kentucky Trucking Application, form TC 95-1.
Statute
KRS 138.660 (weight distance tax rate and computation); KRS 138.685 (mandatory online filing). Cited on the Division of Motor Carriers KYU page.

How the programme actually works

The rules that decide which rate you pay, which return you file, and what you can use instead of a full registration. Each one is sourced.

Thresholds: Combined license weight lb
60000
Thresholds: Exemptions
Farm-plate vehicles are exempt from the KYU tax.
Alternatives: Temporary permit
A carrier that does not travel Kentucky regularly can buy a one-time temporary KYU permit per truck instead of maintaining a KYU account. The per-permit fee is not published on the KYU page and is left blank rather than invented.
Penalties: Detail
Failure to file the required quarterly return, including a zero-mile return when no travel occurred, results in penalty, interest, and a 500 USD revocation fee.
Penalties: Revocation fee
$500

Current rate table

Rendered straight from the rate store, so it updates atomically when the state publishes a change. Each cell links its official source.

Kentucky Weight Distance Tax (KYU) rate table.Source:Kentucky Weight Distance Tax (KYU) (Kentucky Transportation Cabinet, Division of Motor Carriers)
Kentucky Weight Distance Tax (KYU) rate table.
Weight bracketRate
60,000 lbs and over (combined license weight)$0.0285

Scroll sideways to see every column.

Estimate a period's liability with the weight-distance tax calculator, or compare the levying states on the national weight-distance table.

Where it fits in the Kentucky stack

The weight-distance account sits alongside IRP apportioned plates and the IFTA license; interstate carriers based in Kentucky typically hold all three. The full launch order is in start a trucking company in Kentucky.

When a filing period comes due, follow the Kentucky weight distance tax filing walkthrough.

Frequently asked questions

Who owes the Kentucky weight-distance tax?

Carriers running vehicles over the state's weight threshold on Kentucky public highways owe the tax on the miles those vehicles run there. The tables on this page carry the thresholds and the current rates, each with the official source.

Is this the same as IFTA?

No. IFTA settles fuel tax across jurisdictions; a weight-distance tax charges for road use by weight and miles, on top of fuel tax. Only a handful of states levy one, and Kentucky is one of them.

Do I need a separate account or permit for it?

Yes, the tax has its own registration and credential, separate from your plates and IFTA license. The registration section on this page covers how Kentucky issues it, with the official source linked.

Where do the rates on this page come from?

Straight from the state's published rate schedule, stored once in our rate store and rendered from there, so a rate change updates this page and the calculator together. Each rate cell links the official source.

Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.