Kentucky Weight Distance Tax (KYU): what it is, who pays, and how to file
By TruePermitReviewed by the TruePermit compliance teamUpdated
The Kentucky Weight Distance Tax — known as KYU — is a per-mile tax that carriers pay for operating vehicles with a combined license weight of 60,000 pounds or more on Kentucky's public highways. You need a KYU license before running in the state, then report your Kentucky miles and pay the tax each quarter.
What is the Kentucky Weight Distance Tax (KYU)?
KYU is administered by the Kentucky Transportation Cabinet's Division of Motor Carriers. It applies to vehicles with a combined license weight of 60,000 pounds or greater operating on Kentucky public highways. Qualifying carriers must obtain a KYU license (a KYU number), then report Kentucky miles and pay a per-mile tax for each reporting period.
Who has to pay KYU?
Any carrier running a vehicle of 60,000 pounds or more on Kentucky public highways owes KYU — whether based in Kentucky or simply passing through, interstate or intrastate. KYU is separate from IFTA and from IRP; holding those credentials does not cover your KYU obligation.
How is KYU calculated?
KYU is your taxable Kentucky miles multiplied by the per-mile rate set by the Transportation Cabinet. Because the published rate can change, this guide does not quote a specific cents-per-mile figure — confirm the current rate with the Cabinet and apply it to your Kentucky miles for the quarter.
How and when do you file?
KYU returns are filed quarterly. You must hold a KYU license before operating, report Kentucky miles by vehicle, and keep your mileage source records — trip reports, GPS/IFTA mileage, odometer logs — because the tax is auditable and missing records lead to assessments.
How does it interact with IFTA?
KYU is a distinct, additional obligation from IFTA. You track Kentucky miles for your IFTA fuel-tax return and separately pay KYU on those same Kentucky miles. They are filed separately, on their own forms and schedules.
What happens if you don't pay?
Operating without a KYU license or filing late draws penalties and interest, and continued non-compliance can jeopardize your ability to run in Kentucky. Underreported miles surface later as audit assessments plus penalties.
How it compares to other state mileage taxes
| State | Program | Applies over | Filing |
|---|---|---|---|
| Oregon | Weight-Mile Tax | Over 26,000 lbs | Monthly (quarterly option) |
| New York | Highway Use Tax | Over 18,000 lbs gross weight | Quarterly |
| KentuckyThis guide | Weight Distance Tax | 60,000 lbs and over | Quarterly |
| New Mexico | Weight Distance Tax | Over 26,000 lbs | Quarterly |
| Connecticut | Highway Use Fee | 26,000 lbs and over (Class 8–13) | Monthly |
TruePermit computes your state mileage taxes for you
Pro reconciles your per-state miles against your odometers and computes KYU — alongside Oregon Weight-Mile, NY HUT, NM WDT, and CT HUF — on each state's official rate schedule, so you file numbers you can stand behind. Free for one truck to start.
Start freeThis guide is general information for compliance planning — not legal or tax advice. Rates and rules change; verify against the Kentucky Transportation Cabinet before filing.