1. What Is a KYU Number / KYU Permit?
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“KYU” refers to Kentucky’s Weight Distance Tax (aka highway / road usage tax) for heavy commercial vehicles traveling on Kentucky roads.
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The KYU Number is essentially a tax license/account identifier with the Kentucky Transportation Cabinet / Division of Motor Carriers.
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It is a permanent license (there is no annual renewal as long as filings are kept current) — i.e. once issued, it remains valid unless revoked or cancelled for noncompliance.
2. Who Needs a KYU Number?
You must obtain a KYU Number (i.e. be subject to Kentucky’s Weight Distance tax) under certain conditions:
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Weight threshold: Commercial vehicles with a combined / declared gross weight over 59,999 pounds (i.e. 60,000 lbs or more) that travel on Kentucky roads are subject to KYU.
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This applies whether the vehicle is intrastate or interstate in nature for the portion of travel that uses Kentucky highways.
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The KYU is separate from IFTA (fuel tax). Even if a carrier files IFTA, if vehicle weight and Kentucky travel criteria are met, KYU may also apply.
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Kentucky-based carriers may also have KIT (Kentucky Intrastate Tax) obligations under some circumstances, but that is separate from KYU.
3. How to Apply for a KYU Number
Here is the application process, requirements, and timeline:
Application Methods
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Online via the Motor Carrier Portal (Kentucky’s online system)
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By mail / paper form, using Kentucky Trucking Application (Form TC 95-1)
Requirements / Pre‐requisites
Before applying, ensure:
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USDOT number is active and registered for interstate operations (if applicable)
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If you are “for-hire,” an active MC number / operating authority might be required
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Current Unified Carrier Registration (UCR) registration must be up to date
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Provide vehicle details (VIN, plate number, gross vehicle weight, etc.) for all units to be covered under the KYU account
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Ensure your name / address on the application matches your USDOT registry (to avoid mismatch rejections).
Cost / Fees
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No fee is required to obtain the permanent KYU number.
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You will, however, owe the quarterly mileage tax based on your miles traveled in Kentucky.
Processing Time
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Online applications are issued immediately (i.e. upon completing application).
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Mailed / paper applications take about 7–14 business days to process.
Once approved, the state will mail you a license issuance letter specifying your KYU number and the quarterly tax forms you will use.
4. Maintain / Renew / Requirements After Issuance
Because KYU is a permanent license, there is no annual renewal, but there are ongoing obligations:
Quarterly Filings
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You must file a KYU return every quarter (even if no miles were driven in Kentucky during that quarter).
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The due dates are the last day of the month following the end of each quarter.
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The tax is computed by applying the appropriate rate (mills per mile) times the Kentucky miles traveled, based on the declared weight class of the vehicle.
Vehicle Inventory / Updates
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Maintain a vehicle inventory under your KYU account. As you add or remove trucks, you must update the KYU inventory.
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Your KYU number is tied to your USDOT number; changes in your USDOT record (name, address) should be consistent to avoid conflicts.
Penalties, Suspension & Revocation
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Failing to file a quarterly return or pay the tax on time can lead to penalties, revocation / suspension of the KYU license/account.
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Reinstating a revoked KYU may require payment of a “failure to file” fee, interest, and possibly posting a bond.
5. How to Cancel or Surrender a KYU Number
If you no longer operate in Kentucky with heavy vehicles (i.e. your fleet drops below threshold or you exit service), here's how to cancel or surrender:
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You typically contact the Kentucky Division of Motor Carriers / Motor Carrier Unit to request cancellation or marking the KYU account as inactive. (The Drive KY site handles KYU via its Motor Carrier portal)
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Ensure that all outstanding quarterly returns and payments are filed and paid before cancellation.
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After cancellation, you will no longer need to file KYU reports, but if you re-enter heavy trucking in Kentucky later, you may need to re-activate or reapply.