KYU Number: Kentucky Weight Distance Tax

Kentucky’s KYU is the simplest of the four state weight-distance taxes to describe — one threshold, one flat rate — and the easiest to get burned by, because the obligation to file never pauses. The Transportation Cabinet issues the license through its Motor Carrier Portal.

Here is how the number, the rate, and the KIT distinction work.

Who needs a KYU number

Kentucky’s own definition: KYU is a tax license issued for all carriers traveling on Kentucky roadways with a combined license weight greater than 59,999 pounds. That is 60,000 pounds and up — notably higher than the federal 55,000-pound HVUT line, so a truck can owe Form 2290 without owing KYU, and a heavier combination owes both.

The license attaches to the carrier, applies to interstate and intrastate operations alike, and costs nothing to obtain: apply through the Motor Carrier Portal for immediate issuance, or by paper form TC 95-1 (10 to 14 business days).

The flat rate and the quarterly grind

The tax is computed at two and eighty-five hundredths cents — $0.0285 — per mile, flat, not graduated by weight. Returns are quarterly regardless of travel: filing windows open April 1, July 1, October 1, and January 1 for the preceding quarter, with returns due the last day of that month.

The rule that catches carriers: if you did not travel during a quarter, you must still file zero miles — Kentucky warns that skipping it brings penalty, interest, and a $500 revocation fee. Parked trucks still generate paperwork.

KYU vs. KIT vs. IFTA

Kentucky runs three separate carrier taxes and the acronyms blur together. KYU is the weight-distance (per-mile) tax at 60,000 pounds. KIT — the Kentucky Intrastate Tax — is a fuel tax license for Kentucky-based carriers that never leave the state, at 26,001 pounds or more (or three-plus axles). IFTA is the interstate fuel tax agreement for carriers crossing state lines at the same thresholds. A Kentucky-based 80,000-pound interstate combination typically carries IFTA for fuel and KYU for mileage; its intrastate-only cousin carries KIT and KYU.

And the federal layer sits on top: at 55,000 pounds or more taxable gross weight, Form 2290 is owed to the IRS annually — a separate tax that no Kentucky filing touches.

Occasional trips

In lieu of the KYU license, Kentucky sells a 10-day, vehicle-specific KYU permit for $40 — the right answer for a one-off load through the state. Running Kentucky lanes with any regularity, the free permanent number plus the flat per-mile tax is cheaper than permit-stacking.

Frequently asked questions

How much does a KYU number cost?⌄

Nothing — Kentucky states there is no fee to obtain the permanent KYU tax license number. What you take on is the quarterly filing obligation and the $0.0285-per-mile tax on Kentucky travel.

What is the KYU tax rate?⌄

A flat $0.0285 per mile traveled on Kentucky roadways — the same rate at 60,000 pounds as at 80,000. There is no weight-graduated schedule.

What is the difference between KIT and KYU?⌄

KIT is a fuel tax license for intrastate-only Kentucky carriers at 26,001 pounds or more (or three-plus axles); KYU is the weight-distance mileage tax at 60,000-plus pounds combined license weight. They answer different questions — what fuel you burned versus what miles you ran — and a heavy intrastate carrier can owe both.

Do I file KYU if I ran no Kentucky miles this quarter?⌄

Yes — a zero-mile return is mandatory. Kentucky warns that failing to file brings penalty, interest, and a $500 revocation fee, and a revoked KYU stops your Kentucky operations until the account is restored with all filings current.

Related guides

Official sources

Agency rules, fees and contacts can change — confirm current requirements with the agency before acting. This guide is general information for truckers, not tax or legal advice.

The KYU Number: Kentucky’s Weight-Distance Tax