Kentucky Weight Distance Tax: Filing Walkthrough

Kentucky's weight distance tax, universally called KYU, is the simplest of the four state mileage taxes: one rate, one weight threshold, quarterly filing, all online. The sourced rules and the rate render on the Kentucky weight-distance tax page; this walkthrough puts them in filing order.

Step 1: check whether your trucks cross the threshold

KYU applies to vehicles above a combined-license-weight threshold; below it there is nothing to file, and farm-plated vehicles are exempt outright. The current rate for taxable vehicles is $0.0285Kentucky Weight Distance Tax (KYU) (Kentucky Transportation Cabinet, Division of Motor Carriers)Verified Jul 19, 2026 per mile on Kentucky miles, rendered here straight from the sourced rate store.

Step 2: get the KYU number

Apply online through the Kentucky Motor Carrier Portal and the KYU number issues immediately on completion; the paper route uses the Kentucky Trucking Application (TC 95-1) and takes roughly two business weeks. The same application covers IFTA, KIT, and IRP, so most carriers open every Kentucky account in one pass. The statutes behind the tax and its mandatory online filing are cited on the state weight-distance page.

Step 3: track Kentucky miles per vehicle

The return is mileage math: Kentucky miles per taxable vehicle for the quarter. The same ELD or GPS records that feed IFTA feed KYU, which is why Kentucky carriers reconcile the two returns against each other before filing; a mismatch between IFTA Kentucky miles and KYU miles is a standard audit flag. The Kentucky IFTA walkthrough covers the fuel side of the same records.

Step 4: file the quarter online, even at zero

KYU filing is online and mandatory every quarter, travel or not. A quarter with no Kentucky miles files as zero; an unfiled quarter accrues penalties and interest and eventually a revocation fee on the account. Estimate a quarter's liability in advance with the weight distance tax calculator.

Step 5: know the temporary alternative

A carrier that only occasionally crosses Kentucky can skip the account entirely and buy a one-time temporary KYU permit per truck through the cabinet's Motor Carrier Permits portal, priced inside the portal at purchase; the trip and fuel permits page covers that path. Compare how the four mileage-tax states structure these regimes on the weight distance tax states overview.

FAQ

Which trucks owe the Kentucky KYU tax?

Vehicles with a combined license weight above the KYU threshold shown in the rate table. Lighter vehicles owe nothing, and farm-plated vehicles are exempt.

Is a KYU return due for a quarter with no Kentucky miles?

Yes. The KYU account requires a quarterly filing regardless of travel; a zero-mile quarter files as zero, and skipping it draws penalties, interest, and eventually a revocation fee.

Can I run Kentucky without opening a KYU account?

For occasional trips, yes: Kentucky sells a one-time temporary KYU permit per truck through its Motor Carrier Permits portal, priced inside the portal at purchase.