Kentucky’s participation in the International Registration Plan (IRP) and IFTA tax agreements.

Oct. 19, 2025, 8:24 a.m.
Kentucky’s participation in the IRP and IFTA
Kentucky’s participation in the International Registration Plan (IRP) and IFTA tax agreements.

Kentucky and the International Registration Plan (IRP)

  • What IRP is: A registration reciprocity agreement among U.S. states and Canadian provinces that allows commercial vehicles to operate across jurisdictions under a single registration plate.

  • Kentucky’s Role:

    • Kentucky participates fully in IRP.

    • Motor carriers based in Kentucky can register their vehicles in Kentucky and receive apportioned plates, allowing them to legally travel in other IRP member jurisdictions.

    • Registration fees are distributed based on the percentage of miles traveled in each jurisdiction.

Kentucky and the International Fuel Tax Agreement (IFTA)

  • What IFTA is: An agreement among U.S. states and Canadian provinces to simplify fuel tax reporting for motor carriers that operate in multiple jurisdictions.

  • Kentucky’s Role:

    • Kentucky is an IFTA member jurisdiction.

    • Motor carriers report all fuel use in one quarterly tax return.

    • Taxes are apportioned to each state based on miles driven in that state.

    • Reduces the administrative burden for carriers by consolidating fuel tax reporting.

Key Benefits for Kentucky Carriers:

  1. Easier multi-state registration and fuel tax compliance.

  2. Reduced paperwork and administrative costs.

  3. Legal compliance for interstate trucking operations.