What is the KYU Permit and Who Needs It?

The Kentucky weight-distance tax permit, commonly known as the KYU Permit, is an annual permit issued to Kentucky-based motor carriers who meet the GVW requirements and carriers who frequently travel in Kentucky. The KYU Permit license number, known as the KYU Number is issued via email.

The KYU Number needs to be displayed on the side of the truck. For infrequent travel through Kentucky, a temporary permit is recommended. All miles traveled in Kentucky must be reported each quarter on the same schedule as your normal IFTA taxes. Even if no miles were traveled during that quarter, a return must still be filed.

A Kentucky permit does not need to be renewed as long as all quarterly filings have been submitted on-time. Kentucky assesses a $500 late penalty for all late quarterly filings. Fees calculated on your return are based on the miles traveled in Kentucky, multiplied by the current quarter’s tax rate.

All Kentucky-based carriers and carriers frequently traveling through Kentucky with a GVW over 59,999 lbs. are required to have a KYU Permit. This tax license, issued by the Kentucky Transportation Cabinet, requires quarterly tax filings based on miles driven in the state. Even if no miles are traveled, filings are still due by the last day of the month following each quarter. Carriers not based in Kentucky may request a one-time temporary KYU permit for limited travel. Failure to file on time may result in penalties and loss of good standing.