How KYU Applies to Commercial Trucking in Kentucky

Jan. 30, 2026, 1:34 p.m.
The Kentucky Highway Use Tax (KYU) is a state-specific tax designed for commercial motor carriers operating in Kentucky. It’s based on the gross weight of vehicles and is intended to fund the maintenance and improvement of Kentucky’s highways. Unlike standard fuel taxes, KYU ensures that heavier trucks pay a fair share for road wear.

Who Must Pay KYU in Kentucky?

KYU applies to commercial motor carriers if they:

  • Operate vehicles with a gross weight of 60,000 pounds or more (including truck and trailer combined).

  • Operate on Kentucky highways, either intrastate or interstate.

  • Have a USDOT number and engage in commercial operations.

Exemptions may apply for:

  • Recreational vehicles

  • Certain farm vehicles

  • Vehicles already registered under other Kentucky-specific programs


How KYU Is Calculated

KYU is based on gross vehicle weight (GVW), not miles traveled. Kentucky publishes an annual weight-based fee schedule, which carriers use to determine their tax liability.

Example:
A 70,000-pound commercial truck registered in Kentucky may pay a higher KYU fee than a 60,000-pound truck, regardless of how many miles are driven in the state.


How to Register and File KYU

  1. Register with the  https://www.kentuckytruckingonline.com/ , select Permanent License (KYU / KIT number) option

  2.  Add the number of vehicles in your fleet and their gross weights.

  3. Pay the tax  quarterely or as required by the KYU schedule, payments are made through your Personal Cabinet after registration.

  4. Maintain records of registration and payments for auditing purposes.

Online filing is available for convenience and ensures faster processing.

 

Note: For occasional trip select the Temporary Fuel Permits option.


Penalties for Non-Compliance

Failing to register, underreporting vehicle weight, or missing deadlines can result in:

  • Fines and interest charges

  • Vehicle registration holds

  • Out-of-service orders for commercial vehicles

Staying compliant ensures smooth operations and avoids costly enforcement actions.


Why KYU Matters for Trucking Companies in Kentucky

  • Ensures fair contribution to highway maintenance based on vehicle impact.

  • Helps trucking companies avoid legal and financial penalties.

  • Keeps operations in good standing with state and federal transportation authorities.


Key Takeaway

Any commercial truck operating in Kentucky with a gross weight of 60,000 pounds or more must comply with KYU regulations. Timely registration, accurate reporting, and proper payment are essential for maintaining compliance and supporting Kentucky’s transportation infrastructure.

 

 

How KYU Applies to Commercial Trucking in Kentucky

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