KYU Number Explained: Who Needs It and How to Get One
If you run a heavy truck through Kentucky, the state charges a tax that has nothing to do with IFTA, IRP, or your USDOT number itself. To pay it, you need a KYU number. A lot of carriers find out about it after a fine at a Kentucky weigh station.
Quick Summary: A KYU number is a tax license for Kentucky's Weight Distance Tax. You need one if you run a commercial vehicle with a combined weight over 59,999 pounds on Kentucky roads, even if you are only passing through. The tax is $0.0285 per mile driven in Kentucky. You file a return every quarter, even when you drive zero miles, and a late filing can cost you $500.
What Is a KYU Number?
A KYU number is the license number you get when you sign up for Kentucky's Weight Distance Tax. The Kentucky Transportation Cabinet, Division of Motor Carriers, issues it. The tax is based on how many miles your truck drives on Kentucky roads. The more you run, the more you owe.
The money goes toward fixing roads and bridges. Heavy trucks cause more wear, so the state charges them for the miles they put on. The rate is set by state law (KRS 138.660) at $0.0285 per mile. That is about 2 and 3-quarter cents for every mile your truck runs in Kentucky.
Kentucky is one of only a few states with a tax like this. New York, New Mexico, Oregon, and Connecticut have their own versions. Kentucky's is the KYU.
Who Needs a KYU Number?
You need a KYU number if you operate a commercial vehicle with a combined license weight over 59,999 pounds on Kentucky public roads. In plain terms, that means 60,000 pounds and up. This is the truck, trailer, and total load CAPABILITY.
It does not matter where your company is based. A truck from Idaho, Texas, or Ohio owes the same KYU tax as a truck from Kentucky. It also does not matter whether you pick up or drop off in the state. If your qualifying truck rolls a single mile on a Kentucky highway, even just passing through, you need a KYU number first.
Farm-plated vehicles are exempt and do not pay the KYU tax. If your truck stays under 60,000 pounds, you do not need a KYU number at all.
If you run only inside Kentucky and never cross state lines, you may need a Kentucky Intrastate Tax (KIT) number instead of KYU.
KYU vs. IFTA, IRP, and KIT
This is where some carriers get confused. The KYU number is its own thing. It does not replace your other filings, and your other filings do not cover it.
IFTA is a fuel tax. You pay it based on how much fuel you burn across states. IRP is your apportioned plate. It is how you register a truck to run in more than one state. KIT is Kentucky's tax for trucks that operate only inside the state.
The KYU is a mileage tax. It is based on miles driven in Kentucky, not fuel, and not registration. A truck running through Kentucky can owe IFTA, carry an IRP plate, and still need a KYU number on top of all of it. They do not overlap, and one will not get you out of the other.
How Much Does a KYU Number Cost?
Kentucky does not charge a state fee for the permanent KYU number itself. What you pay is the tax on the miles you drive. The math is simple if you take your Kentucky miles for the quarter and multiply them by $0.0285.
So if a truck drives 1,000 miles in Kentucky in a quarter, the tax is about $28.50 for that truck. Drive more miles, owe more. Drive zero miles, owe zero, but you still have to file (more on that below).
Before Kentucky issues your KYU number, the state checks that the rest of your registration is in order. Your USDOT number needs to be set up as an interstate carrier, your MC authority needs to be active if you are for-hire, and your UCR registration needs to be current for the year. If any of those are missing, the KYU can get held up. We make sure they are squared away first (alongside your 2290 filing for vehicles over 55,000lbs).
Filing Your Quarterly KYU Returns
Getting the KYU number is the easy part. The ongoing work is the quarterly filing, and this is where companies slip up.
Once you have a KYU number, you have to file a return every quarter for every qualifying truck. This is true even if a truck drove zero miles in Kentucky that quarter. A zero-mileage quarter still gets a zero return. Miss your quarterly filing, and the fines start kicking in.
Returns are due by the last day of the month after each quarter ends. The four due dates are April 30, July 31, October 31, and January 31. As of the fourth quarter of 2024, all KYU returns have to be filed and paid online through Kentucky's Motor Carrier Portal. You can pay by credit card or ACH.
You also have to keep your truck list, called your inventory, up to date. Every qualifying truck has to be listed under your KYU account before it enters Kentucky. Add a truck to your fleet, and it has to go on the list.
If quarterly math and deadlines are not how you want to spend your time, TIPS files your KYU quarterly reports for you. You send us your Kentucky miles, we run the numbers, file the return, and tell you what is due.
What Happens If You Skip It
Kentucky takes KYU filing seriously. Miss a quarterly return and you can rack up penalties and interest. The state can also revoke your KYU license, and getting it back comes with a $500 revocation fee.
There is a roadside cost too. Kentucky weigh stations check for KYU compliance, and they tie your account to your USDOT number. A truck running through the state without a valid KYU on file can be fined.
The fix is simple: file every quarter on time, file zero returns when you did not run in Kentucky, and pay any balance due. Keep that going and your KYU license stays in good standing with no yearly renewal needed.
What About a Temporary KYU Permit?
If your truck only runs through Kentucky once in a while, you can buy a temporary KYU permit instead of setting up a full account. It covers one truck for a short trip (commonly 10 days). It saves you from quarterly filing if Kentucky is a rare stop for you.
For carriers that hit Kentucky often, a permanent KYU number is the cheaper, simpler choice. Temporary permits add up fast if you buy them trip after trip. If you are not sure which way to go, ask us and we will point you to the right one for how you actually run.
How TIPS Handles Your KYU Number
Setting up a KYU number means a state online account, the right registration in place, and a truck inventory that matches your fleet. After that, it is quarterly returns that have to be right and on time. Both parts are easy to miss when you have never done them before, and can be a burden if you’d rather spend your time on other things.
We handle all of it. Our Kentucky KYU number service covers the registration. We set you up with the Kentucky Transportation Cabinet, get your KYU number, and add your trucks to the account.
For the ongoing filings, our state permit quarterly reports service takes the quarterly KYU returns off your plate. Pick a single quarter or bundle four quarters at a discount.
If you run through more than one weight-distance state, we cover those too. We file the New York HUT, Oregon weight-mile tax, New Mexico weight-distance permit, and more. You can see the full list on our state permits page. Need the rest of your setup handled? We also handle DOT compliance start to finish.
Frequently Asked Questions
Who needs a KYU number?
You need a KYU number if you run a commercial vehicle with a combined license weight over 59,999 pounds (60,000 pounds and up) on Kentucky public roads. It applies to carriers from any state, including trucks just passing through Kentucky without a pickup or delivery. Farm-plated vehicles are exempt. If you operate only inside Kentucky and never cross state lines, you may need a Kentucky Intrastate Tax (KIT) number instead.
How much does a KYU number cost?
Kentucky does not charge a fee for the permanent KYU number itself. You pay tax on the miles you drive in the state, at a rate of $0.0285 per mile. For example, 1,000 Kentucky miles in a quarter is about $28.50 in tax for that truck. The cost depends on how much you actually run in Kentucky.
Is a KYU number the same as IFTA?
No. IFTA is a fuel tax based on how much fuel you burn across states. A KYU number is for Kentucky's Weight Distance Tax, which is based on miles driven in Kentucky. They are separate filings. A truck running through Kentucky can owe both IFTA and KYU at the same time, and one does not cover the other.
Do I have to file KYU if I did not drive in Kentucky?
Yes. Once you have a KYU number, you have to file a return every quarter, even for a quarter where you drove zero miles in Kentucky. You file a zero return. Skipping it can lead to penalties, interest, and a $500 fee to reinstate a revoked license.
Can I get a temporary KYU permit?
Yes. If your truck only runs through Kentucky once in a while, you can buy a temporary KYU permit for a single truck for a short trip (commonly 10 days). It saves you from setting up a permanent account and filing quarterly. For carriers that travel through Kentucky often, a permanent KYU number is usually cheaper.
A KYU number is a small piece of compliance that turns into a real headache when it gets out of hand. The quarters roll around, a return gets missed, and a $500 reinstatement fee and a stop at the scale follow.
Let us handle it. Order your Kentucky KYU number and add quarterly report filing so you only have to think about it once. Contact us or call (208) 278-6722.
You can also see the Kentucky Weight Distance (KYU) page from the Kentucky Transportation Cabinet and the tax rate set in KRS 138.660.