A: A KYU number is a tax license number issued for the Kentucky Weight Distance Tax. Under KRS 138.660
(3), any carrier over 59,999 pounds traveling in Kentucky is subject to this tax.
Q: Is the KYU number the same as IFTA?
A: No. KRS 138.660
. establishes the fuel tax, surtax, and Kentucky Weight Distance Tax (KYU) You cannot pay for KYU on your IFTA tax form. IFTA is a fuel tax based on the fuel consumed by a vehicle within a certain IFTA jurisdiction. IFTA taxable vehicles start at over 26,000 pounds or has 3 or more axles regardless of weight. KYU however, is a highway usage tax that is based purely on KY mileage. KYU taxable vehicles start at over 59,999 pounds. If your vehicle is over 59,999 pounds, you will need to pay both.
Q: How do I get a KYU number?
A: You may obtain a KYU number for your company by completing the Kentucky Trucking Application (TC 95-1) and the Vehicle Additions or Deletions Subject to KYU tax form (TC 95-38). Both of these forms can be found under section 2-A on the Forms and Applications
page by printing out the Kentucky Trucking application. They will both print out together from there.
Q: How much does a KYU number cost?
A: There is NO FEE TO OBTAIN a permanent KYU tax license number. Just fill out the application and submit it by mail.
Q: How long will it take to process the application?
A: All incoming applications are processed within 7 to 14 business days of the receipt of the application. When your application is fully processed, you will receive by mail a letter of issuance with your new tax license number on it, as well as the necessary quarterly tax forms to be filed.
Q: Is there a quicker way to get a KYU number?
A: Yes. You may come in to our One Stop Shop
here in Frankfort, KY and get the license issued same day. Alternatively, you could contact one of the many service providers that can issue the permanent KYU tax license via the World Wide Web. Your company’s regular service provider may be signed up to do this through us, so please ask. If you need further information regarding this service, you may contact this office at (502) 564-1257. *NOTE – these agencies may charge a processing fee. If you apply by mail however, there is no fee to obtain a KYU tax license number. Depending on your operations, you may also decide to obtain a temporary KYU permit if your permanent tax license number has not yet been issued or you will be running in KY less than three times a year.
Q: I am a service provider and would like to be able to process KYU applications via the internet for customers. How do I apply?
A: To receive an application to be a Web KYU service provider, please contact our office at (502) 564-1257.
Q: If there is a problem with the application will someone call me?
A: If our office cannot process the application for some reason, we will send back the application with a letter stating why the credential could not be issued.
Q: I received my letter of issuance and it states that other credentials may be needed. What does this mean?
A: Most of a company’s operating credentials and licenses are issued through the FMCSA
or the company’s base state. Most commonly this would be a US DOT number, ICC MC Number, Fuel Tax License
, and Apportioned License plate
if applicable. If Kentucky is your base state, please feel free to view our What do I need
? page of this site or call our office at (502) 564-1257. If you are an out of state carrier, most likely you have now gotten everything you need from Kentucky. Some exceptions would be carriers of hazardous materials, alcoholic beverages, and over-weight or over-dimensional loads. In these instances, please see our Helpful Numbers
listing or other areas of this site for further assistance.
Q: Ok. I have gotten my KYU number. What do I do now?
A: After you have received the letter of issuance, you will need to file your KYU quarterly taxes in a timely manner and keep your taxable inventory list up to date with our office. There is no need to renew the license annually. However, failure to file your quarterly tax reports can result in your KYU tax license being revoked. If your KYU number becomes revoked, you may have to pay penalties, interest and a reinstatement fee, or even post a surety bond. The quarterly taxes are due on the following dates: January 31st, April 30th, July 31st, and October 31st. Per KRS 138.685
tax filings must be postmarked by the last day of the month following the end of the quarter to be filed. This is the case even if that day falls on a holiday or weekend. You must also file the tax forms even if your vehicles do not run any KY mileage within the quarter.
Q: What is the taxable inventory list?
A: Each KYU tax license assigned starts out with an initial list of taxable vehicles given on the application by the company. After that, the company is responsible for supplying this office with any new vehicle information added, or any old information to be deleted.
Q: How can I add / delete to my KYU inventory list?
A: There are basically three processes to add and/or delete. You may do so by permit, internet filing, or fax. By permit, you may only add, but the process is completed as soon as the permit is sent. There is a fee for this service. For more information regarding a permit, please call our office at 502-564-1257. To add / delete via the internet, please see our On-line Services
page or click here
. This will update the inventory list over-night one business day for free. To add / delete via fax, please complete the Vehicle Additions and Deletions form (TC 95-38) and fax it to the number listed on the form. To get a copy of the TC 95-38, click here. This process is also free.
Q: How can I obtain a full listing of my KYU taxable inventory?
A: For a full inventory listing, please submit a request on company letter head to the fax number of (502) 564-1257. Make sure that the letterhead does include the company’s name, address, telephone number and fax number. In the request, please list the company’s KYU number as well. If the list is relatively short, it will be returned via fax. If the list is long, it will have to be mailed. Please allow 5-7 business days processing time for all inventory list requests. You may also add or delete vehicles on-line by visiting http://web.ky.gov/wdt
Q: Do I need to display the KYU number on my vehicles?
A: It is not normally required to display the KYU number on the vehicle. Normally, a truck will pull into the weigh station, and the clerk will pull up the US DOT number on the truck. Since the KYU number is linked to the US DOT number, if the company has that particular truck VIN listed on the taxable inventory list and the KYU is active, then the truck should be fine as far as the KYU tax is concerned. There is however, one important exception in the case of a lease. See the question below.
Q: I am leased to another motor carrier for authority. What should I display on my vehicle?
A: In the case of a lease please display the name, US DOT number, and MC number of the carrier that you are leased to. If your vehicle is subject to the KYU tax and the company with authority is not providing the KYU tax license, then you must obtain either a temporary permit for the KYU tax, or provide your own KYU tax license linked to your own US DOT number. Kentucky recommends that you display your personal KYU number. However, you are not required by law to display the KYU number. To avoid confusion and delay, it is best if the lease agreement is very clear about which company is paying for which credential.
Q: I am a Kentucky resident and leased on to a motor carrier for authority. I would like to get my own authority but don’t know where to start. What should I do?
A: Please review our Intrastate
page of this site, and also the “Getting For-Hire Authorities” - Intrastate
. This should give you a basic idea. Most of the forms are available under Forms and Applications
. If you should have any additional questions, please contact this office at (502) 564-1257.
Q: I have some trucks that stay intrastate only, and some taxable vehicles that run interstate. Should I get KIT or IFTA?
A: You will only need one fuel tax license. If you have vehicles that run interstate and are over 26,000 pounds, then you would get IFTA and just file the intrastate vehicle taxes on the KY line of the IFTA form.
Q: I haul only ICC Exempt commodities for-hire. What do I need to run for-hire in Kentucky?
A: Kentucky does not require additional authorities for Intrastate ICC Exempt for-hire carriers.
A: A Form E is a “Uniform Motor Carrier Bodily Injury and Property Damage Liability Certificate of Insurance”. This is issued by an underwriting insurance carrier and sent directly to our office to be processed. Because we must have an original Form E, the insurance company needs to either mail the original, or file it electronically if the insurance company has that capability. Faxed copies and photo copies are not accepted. Please allow 5 to 10 business days for the processing of a Form E.
Q: What is a Kentucky Process Agent?
A: This is a name that was listed for Kentucky on your BOC-3 form when you got your ICC MC number. You are the one who fills in the signature, title and date in section 8. If you are not an ICC authorized interstate for-hire motor carrier, you will not have this. We will still process the application even without this information.
Q: I have a farm plated vehicle. Do I need a US DOT number in Kentucky
A: It depends. Per KAR 601 1:005
, if you are a Kentucky farm plated vehicle with a gross vehicle weight rating of under 26,000 pounds, and you never cross state lines, you do not need a US DOT number. However, if you cross state lines, or have a gross vehicle weight rating of over 26,000 pounds, you must obtain a US DOT number. You may obtain either by faxing in the US DOT application, or by completing the online application with the FMCSA
. Please see Forms and Applications
under section 2-Q.
Q: I am a farm plated carrier. Do I need IFTA?
A: In Kentucky, farm plated vehicles are exempted from fuel taxes (KIT and IFTA) and also the Kentucky weight distance tax (KYU). If your farm plated vehicle has a combined gross vehicle weight rating of over 26,000 lbs. and you will be traveling into another state, you need to call ahead to that state to see if you are exempted from IFTA in that state. If you are a KY farmer and are unable to reach the other state directly, you may call our office at (502) 564-1257 for assistance. However, we cannot give temporary IFTA permits for other states; you must get the temporary permits from the states you will be traveling in. If you wish to apply for a permanent IFTA tax license, you may do so on the KY Trucking Application (TC 95-1). Out-of-state farmers are urged to check the IFTA manual issued by your base state for exemptions. Alternatively, you may contact your base state for further assistance.
Q: I have a red “limited” plate. Is this a farm plate?I have a red “limited” plate. Is this a farm plate?
A: Maybe, maybe not. It will specify “farm” on the registration if you are farm plated. These farm limited vehicles can only be used to haul your own farm goods and products. This plate will not allow you to haul goods for other people. There is not, however, a mileage restriction placed on any farm plate. There are other types of “limited” tags that have nothing to do with farm goods or products. These types of plates include concrete limited, log limited and urban limited. Each of these “limited” plates has a mileage restriction. For further information, or clarification, you may contact your county clerk. Alternatively, you may also contact the Division of Motor Vehicle Licensing
at (502) 564-1257.
Q: Does KY still require a Highway use bond?
A: Per KRS 138.670
, a motor carrier or heavy equipment motor carrier determined by the Transportation Cabinet to be at risk for non-payment of it's highway use taxes or failure to file taxes shall file with the cabinet a corporate bond, cash bond, or securities approved by the cabinet in the minimum amount of one thousand dollars ($1,000) and in a maximum amount of four (4) months liability for taxes imposed under KRS 138.655
but not to exceed fifty thousand dollars ($50,000). Usually this only happens if your company defaults on taxes.