Kentucky Weight Distance Tax vs New York Weight Mile Tax-Key Differences Explained

Dec. 23, 2025, 3:33 p.m.
Both Kentucky and New York impose special highway-use taxes on heavy commercial vehicles, but the structure, calculation method, and compliance requirements are very different. Understanding these differences is critical for carriers operating in or through either state.
Kentucky Weight Distance Tax vs New York Weight Mile Tax

For Kentucky Weight Distance Account and Permits visit here, instant permits guaranteed - https://www.kentuckytruckingonline.com/

For New York Weight Distance Account and Permits visit here, fast approval guaranteed - https://www.newyorktruckingonline.com/

 

 

What Each Tax Is

Kentucky Weight Distance Tax (KY WDT)

Kentucky imposes a Weight Distance Tax on certain non-Kentucky registered vehicles operating on Kentucky highways. The tax is based on:

  • Vehicle weight

  • Miles traveled in Kentucky

It primarily affects out-of-state carriers that are not fully registered under Kentucky’s base registration programs.

New York Highway Use Tax (HUT) – Often Called Weight Mile Tax

New York’s Highway Use Tax (HUT) applies to:

  • Vehicles with a gross weight over 18,000 lbs

  • Or combinations exceeding 26,000 lbs

The tax is based on:

  • Weight category

  • Miles traveled within New York

New York’s system is one of the strictest and most actively enforced in the U.S.

 Key Differences at a Glance

Category Kentucky Weight Distance Tax New York Weight Mile (HUT)
Official name Weight Distance Tax Highway Use Tax (HUT)
Applies to Mostly non-KY registered carriers All qualifying carriers (in-state & out-of-state)
Weight threshold Heavy commercial vehicles over GVW 59,999 pounds Over 18,000 lbs (or 26,000 combined)
Tax basis Weight × KY miles Weight class × NY miles
Filing frequency Periodic / as required Quarterly
Permit system Temporary permits available HUT permit required
Enforcement intensity Moderate Very strict
Known for Targeting unregistered carriers Heavy fines & audits

 How the Taxes Are Calculated

Kentucky

  • Tax is calculated using declared gross vehicle weight

  • Applied only to miles driven in Kentucky

  • Often handled through temporary permits or reporting requirements

New York

  • Uses multiple weight brackets

  • Mileage must be tracked precisely

  • Tax rates increase sharply at higher weight levels

 Permits & Registration

Kentucky

  • Mandatory for the trucks with registered grossweight over 59,999 pounds

  • Temporary weight distance permits are available for short operations

New York

  • Requires a Highway Use Tax (HUT) permit

  • Carriers receive a HUT decal and certificate

  • No operation allowed without an active HUT account

 Enforcement & Penalties

Kentucky

  • Enforcement through weigh stations and roadside checks

  • Penalties typically involve fines or permit violations

New York

  • Aggressive enforcement by NYSDOT

  • Penalties may include:

    • Heavy fines

    • Back taxes

    • Vehicle impoundment

    • Audit assessments

 Key Compliance Differences

  • Kentucky focuses on registration status and distance traveled

  • New York focuses on detailed mileage reporting and weight accuracy

  • New York requires much more recordkeeping than Kentucky

 Key Takeaways

  • Kentucky’s tax is simpler and more situational

  • New York’s HUT is mandatory, complex, and strictly enforced

  • New York carriers should prioritize accurate trip records

  • Carriers running both states need separate compliance strategies

 

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