Understanding the Kentucky Highway Use License (KYU)
Commercial motor vehicles operating on Kentucky roadways with a combined licensed gross weight of 60,000 pounds or greater are subject to the Kentucky Weight-Distance (KYU) tax under KRS 138.660.
Quarterly Reporting Obligations
Carriers holding an active KYU tax number must file quarterly mileage returns at the end of April, July, October, and January, even during quarters with zero Kentucky miles traveled.