What is a Kentucky Highway Use Tax Bond?

Feb. 5, 2026, 10:24 a.m.
A Kentucky Highway Use Tax (HUT) Bond is a surety bond required by the Kentucky Transportation Cabinet (KYTC) for carriers operating heavy vehicles on Kentucky highways. The bond guarantees that the carrier will pay all highway use taxes, penalties, and fees owed while protecting the state’s roadways from potential damage caused by heavy vehicles.
What is a Kentucky Highway Use Tax Bond?

Get the bond during the same day by calling (502) 842-1467

Why Kentucky Requires a HUT Bond

Kentucky imposes a Highway Use Tax on vehicles that exceed certain weight limits. Because this tax is based on vehicle weight and mileage, the HUT bond ensures that carriers:

  • Report mileage accurately

  • Pay highway use taxes on time

  • Comply with state rules and regulations

Essentially, the bond acts as a financial safeguard for the state, not insurance for the carrier.

Who Needs a Kentucky HUT Bond

You may be required to obtain a Kentucky HUT bond if you:

  • Operate a heavy commercial vehicle (typically over 26,000 pounds gross vehicle weight)

  • Are registering as a new carrier in Kentucky

  • Have a history of late payments or compliance issues

  • Are specifically required by KYTC to post a bond

Both in-state and out-of-state carriers may be required to file a bond depending on their operations.

How the Bond Works

The bond involves three parties:

  • Principal: The trucking company or carrier

  • Obligee: Kentucky Transportation Cabinet (KYTC)

  • Surety: The bonding company issuing the bond

If the carrier fails to pay taxes or comply with regulations, KYTC may file a claim against the bond. The surety may pay the state, but the carrier is responsible for reimbursing the surety.

Bond Amount and Cost

  • The bond amount is set by KYTC, often based on estimated tax liability or the size of the vehicle fleet

  • The premium cost is a percentage of the bond amount, typically influenced by the carrier’s credit and financial history

Key Takeaway

A Kentucky Highway Use Tax Bond is a mandatory compliance tool that allows carriers to legally operate heavy vehicles on Kentucky roads while ensuring the state collects highway use taxes. Maintaining the bond is essential for avoiding fines, penalties, or registration delays.

 

What is a Kentucky Highway Use Tax Bond?

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