1. IFTA license for interstate trucking
If a Kentucky-based carrier operates a qualifying vehicle outside Kentucky in other IFTA jurisdictions, it generally needs an International Fuel Tax Agreement (IFTA) license.
A vehicle generally qualifies for IFTA if it:
- Has two axles and exceeds 26,000 pounds GVW/registered weight;
- Has three or more axles, regardless of weight; or
- Is used in a combination exceeding 26,000 pounds.
The IFTA system allows the carrier to report fuel-use taxes through its base jurisdiction rather than obtaining a separate fuel-tax license in every IFTA jurisdiction.
2. KIT license for Kentucky-only operations
A Kentucky-based carrier that does not leave Kentucky may need a Kentucky Intrastate Tax (KIT) license instead of IFTA.
KIT applies to vehicles with a combined licensed weight of 26,001 pounds or greater, or power units with 3 or more axles regardless of weight.
3. KYU is different from a fuel permit
The Kentucky Weight Distance (KYU) license is separate from IFTA/KIT. It applies to carriers traveling on Kentucky roads with a combined licensed weight over 59,999 pounds. KYU is based on Kentucky mileage rather than fuel consumption.
A heavy interstate truck can therefore potentially need both IFTA and KYU. Kentucky specifically distinguishes the two: IFTA concerns fuel tax, while KYU concerns Kentucky highway mileage tax.
4. Quarterly reporting
IFTA and KIT licensees have fuel-tax reporting obligations. Kentucky's current guidance requires quarterly filings, and KIT requires a filing even when a qualified vehicle had no travel during the quarter; a zero-mile filing may be required to avoid penalties and other consequences.
Quick guide
| Truck operation | Possible Kentucky credential |
|---|---|
| Interstate, qualifying vehicle | IFTA |
| Kentucky-only, qualifying vehicle | KIT |
| Truck over 59,999 lb traveling in Kentucky | KYU |
| Heavy interstate truck over 59,999 lb | IFTA + KYU |
The exact requirements can depend on the truck's weight, number of axles, registration, and whether it crosses state lines. Kentucky provides a weight-based credential guide for determining which credentials apply.