Kentucky Weight Distance (KYU) Tax Overview

Dec. 16, 2025, 4:05 p.m.
The Kentucky Weight Distance (KYU) Tax is a road-use tax that applies to heavy commercial vehicles operating in Kentucky. It’s based on how much a truck weighs and how many miles it travels within the state. This tax helps fund Kentucky highway maintenance and infrastructure.
Kentucky Weight Distance Tax

What Is the KYU Tax?

The KYU tax is calculated using:

  • Declared gross vehicle weight

  • Miles traveled in Kentucky

  • Applicable weight-distance rate

Heavier trucks pay higher per-mile rates than lighter ones.

 Who Must Register for KYU?

You must register for a KYU number if your vehicle:

  • Has a declared gross weight of 60,000 lbs or more

  • Operates on Kentucky public highways

  • Is engaged in interstate or intrastate commerce

This applies to:

  • Kentucky-based carriers

  • Out-of-state carriers

  • Owner-operators

  • Private and for-hire carriers

 Vehicles under 60,000 lbs are generally exempt from KYU.

 How the KYU Tax Is Calculated

KYU tax depends on:

  1. Declared weight class

  2. Miles driven in Kentucky

  3. KYU rate assigned to that weight

Mileage must be accurately tracked using:

  • Odometer readings

  • Trip sheets

  • Electronic logging or GPS systems

 KYU vs IFTA: What’s the Difference?

Feature KYU Tax IFTA
Based on Weight + miles Fuel usage
Applies to Heavy trucks (≥60,000 lbs) Fuel tax reporting
Administered by Kentucky Transportation Cabinet Multi-state agreement

 Important: Paying IFTA does not replace the KYU tax. Many carriers must comply with both.

 Registration, Filing & Payment

Carriers must:

 Filing Deadlines

KYU tax returns are due quarterly:

  • April 30

  • July 31

  • October 31

  • January 31

Late filings can result in:

  • Penalties

  • Interest charges

  • Enforcement action

 Enforcement & Penalties

Kentucky enforces KYU compliance at:

  • Weigh stations

  • Roadside inspections

  • Audits

Violations may lead to:

  • Fines and citations

  • Vehicle out-of-service orders

  • Suspension of operating privileges

 Common KYU Mistakes

  •  Assuming IFTA covers KYU

  • Operating without a KYU number

  •  Reporting incorrect weight classes

  •  Under-reporting Kentucky miles

  •  Missing quarterly filings

 Key Takeaways

  • KYU applies to trucks 60,000 lbs and over

  • Tax is based on weight + miles driven in Kentucky

  • Applies to in-state and out-of-state carriers

  • Requires quarterly reporting

  • Strong enforcement at Kentucky weigh stations

 

https://transportation.ky.gov/Audits/Pages/Weight-Distance-and-Intrastate-Audit-Assistance.aspx