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Frequently
Asked Questions - Commercial Motor Vehicle Credentials Section
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| 1. |
Q: |
What
is a KYU number? |
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A: |
A
KYU number is a tax license number issued for the Kentucky
Weight Distance Tax. Under KRS
138.660 (3), any carrier over 59,999 pounds traveling
in Kentucky is subject to this tax. |
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| 2. |
Q: |
Is
the KYU number the same as IFTA? |
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A: |
No.
KRS
138.660. establishes the fuel tax, surtax, and Kentucky
Weight Distance Tax (KYU) You cannot pay for KYU on your IFTA
tax form. IFTA is a fuel tax based on the fuel consumed by
a vehicle within a certain IFTA jurisdiction. IFTA taxable
vehicles start at over 26,000 pounds or has 3 or more axles
regardless of weight. KYU however, is a highway usage tax
that is based purely on KY mileage. KYU taxable vehicles start
at over 59,999 pounds. If your vehicle is over 59,999 pounds,
you will need to pay both. |
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| 3. |
Q: |
How
do I get a KYU number? |
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A: |
You
may obtain a KYU number for your company by completing the
Kentucky Trucking Application (TC 95-1) and the Vehicle Additions
or Deletions Subject to KYU tax form (TC 95-38). Both of these
forms can be found under section 2-A on the Forms
and Applications page by printing out the Kentucky Trucking
application. They will both print out together from there. |
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| 4. |
Q: |
How
much does a KYU number cost? |
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A: |
There
is NO FEE TO OBTAIN
a permanent KYU tax license number. Just fill out the application
and submit it by mail. |
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| 5. |
Q: |
How
long will it take to process the application? |
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A: |
All
incoming applications are processed within 7to 14 business
days of the receipt of the application. When your application
is fully processed, you will receive by mail a letter of issuance
with your new tax license number on it, as well as the necessary
quarterly tax forms to be filed. |
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| 6. |
Q: |
Is
there a quicker way to get a KYU number? |
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A: |
Yes.
You may come in to our One
Stop Shop here in Frankfort, KY and get the license issued
same day. Alternatively, you could contact one of the many
service providers that can issue the permanent KYU tax license
via the World Wide Web. Your company’s regular service
provider may be signed up to do this through us, so please
ask. If you need further information regarding this service,
you may contact this office at (502) 564-4127. *NOTE
– these agencies may charge a processing fee. If you
apply by mail however, there is no fee to obtain a KYU tax
license number. Depending on your operations, you may also
decide to obtain a temporary KYU permit if your permanent
tax license number has not yet been issued or you will be
running in KY less than three times a year. |
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| 7. |
Q: |
I
am a service provider and would like to be able to process KYU
applications via the internet for customers. How do I apply?
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A: |
To
receive an application to be a Web KYU service provider, please
contact our office at (502) 564-4127. |
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| 8. |
Q: |
If
there is a problem with the application will someone call me? |
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A: |
If
our office cannot process the application for some reason,
we will send back the application with a letter stating why
the credential could not be issued. |
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| 9. |
Q: |
I
received my letter of issuance, and it states that other credentials
may be needed. What does this mean? |
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A: |
Most
of a company’s operating credentials and licenses are
issued through the FMCSA
or the company’s base state. Most commonly this would
be a US DOT number, ICC MC Number, Fuel
Tax License, and Apportioned
License plate if applicable. If Kentucky is your base
state, please feel free to view our What
do I need? page of this site or call our office at (502)
564-4127. If you are an out of state carrier, most likely
you have now gotten everything you need from Kentucky. Some
exceptions would be carriers of hazardous materials, alcoholic
beverages, and over-weight or over-dimensional loads. In these
instances, please see our Helpful
Numbers listing or other areas of this site for further
assistance. |
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| 10. |
Q: |
Ok.
I have gotten my KYU number. What do I do now? |
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A: |
After
you have received the letter of issuance, you will need to
file your KYU quarterly taxes in a timely manner and keep
your taxable inventory list up to date with our office. There
is no need to renew the license annually. However, failure
to file your quarterly tax reports can result in your KYU
tax license being revoked. If your KYU number becomes revoked,
you may have to pay penalties, interest and a reinstatement
fee, or even post a surety bond. The quarterly taxes are due
on the following dates: January 31st, April 30th, July 31st,
and October 31st. Per KRS
138.685 tax filings must be postmarked by the last day
of the month following the end of the quarter to be filed.
This is the case even if that day falls on a holiday or weekend.
You must also file the tax forms even
if your vehicles do not run any KY mileage within the quarter. |
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| 11. |
Q: |
What
is the taxable inventory list? |
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A: |
Each
KYU tax license assigned starts out with an initial list of
taxable vehicles given on the application by the company.
After that, the company is responsible for supplying this
office with any new vehicle information added, or any old
information to be deleted. |
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| 12. |
Q: |
How
can I add / delete to my KYU inventory list? |
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A: |
There
are basically three processes to add and/or delete. You may
do so by permit, internet filing, or fax. By permit, you may
only add, but the process is completed as soon as the permit
is sent. There is a fee for this service. For more information
regarding a permit, please call our office at 502-564-4127.
To add / delete via the internet, please see our On-line
Services page or click
here. This will update the inventory list over-night one
business day for free. To add / delete via fax, please complete
the Vehicle Additions and Deletions form (TC 95-38) and fax
it to the number listed on the form. To get a copy of the
TC 95-38, click here. This process is also free. |
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| 13. |
Q: |
How
can I obtain a full listing of my KYU taxable inventory? |
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A: |
For
a full inventory listing, please submit a request on company
letter head to the fax number of (502) 564-4138. Make sure
that the letterhead does include the company’s name,
address, telephone number and fax number. In the request,
please list the company’s KYU number as well. If the
list is relatively short, it will be returned via fax. If
the list is long, it will have to be mailed. Please allow
5-7 business days processing time for all inventory list requests.
You may also add or delete vehicles on-line by visiting http://web.ky.gov/wdt |
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| 14. |
Q: |
Do
I need to display the KYU number on my vehicles? |
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A: |
It
is not normally required to display the KYU number on the
vehicle. Normally, a truck will pull into the weigh station,
and the clerk will pull up the US DOT number on the truck.
Since the KYU number is linked to the US DOT number, if the
company has that particular truck VIN listed on the taxable
inventory list and the KYU is active, then the truck should
be fine as far as the KYU tax is concerned. There is however,
one important exception in the case of a lease. See question
15. |
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| 15. |
Q: |
I
am leased to another motor carrier for authority. What should
I display on my vehicle? |
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A: |
In the case of a lease please display the name, US DOT number,
and MC number of the carrier that you are leased to. If your
vehicle is subject to the KYU tax and the company with authority
is not providing the KYU tax license, then you must obtain
either a temporary permit for the KYU tax, or provide your
own KYU tax license linked to your own US DOT number. Kentucky
recommends that you display your personal KYU number. However,
you are not required by law to display the KYU number. To
avoid confusion and delay, it is best if the lease agreement
is very clear about which company is paying for which credential. |
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| 16. |
Q: |
I
am a Kentucky resident and leased on to a motor carrier for
authority. I would like to get my own authority but don’t
know where to start. What should I do? |
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A: |
Please
review our What
do I need? page of this site, and also the “Getting
For-Hire Authorities” - Intrastate
or Interstate. This should
give you a basic idea. Most of the forms are available under
Forms and Applications.
If you should have any additional questions, please contact
this office at (502) 564-4127. |
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| 17. |
Q: |
I
have some trucks that stay intrastate only, and some taxable
vehicles that run interstate. Should I get KIT or IFTA? |
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A: |
You
will only need one fuel tax license. If you have vehicles
that run interstate and are over 26,000 pounds, then you would
get IFTA and just file the intrastate vehicle taxes on the
KY line of the IFTA form. |
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| 18. |
Q: |
I
haul only ICC Exempt commodities for-hire. What do I need to
run for-hire in Kentucky? |
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A: |
Kentucky
does require that Intrastate ICC Exempt for-hire carriers
file for a KY ICC Exempt for-hire authority. To apply for
this authority, please complete the KY Trucking Application
(TC 95-1) in sections 1, 2, 3, 6-a, 9 & 12. In addition
to this authority, you may also need to apply for a KYU number
depending on the gross registered weight of your vehicle. |
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| 19. |
Q: |
What
is a Form E? |
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A: |
A
Form E is a “Uniform Motor Carrier Bodily Injury and
Property Damage Liability Certificate of Insurance”.
This is issued by an underwriting insurance carrier and sent
directly to our office to be processed. Because we must have
an original Form E, the insurance company needs to either
mail the original, or file it electronically if the insurance
company has that capability. Faxed copies and photo copies
are not accepted. Please allow 5 to 10 business days for the
processing of a Form E. |
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| 20. |
Q: |
What
is a Kentucky Process Agent? |
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A: |
This
is a name that was listed for Kentucky on your BOC-3 form
when you got your ICC MC number. You are the one who fills
in the signature, title and date in section 8. If you are
not an ICC authorized interstate for-hire motor carrier, you
will not have this. We will still process the application
even without this information. |
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| 21. |
Q: |
I
have a farm plated vehicle. Do I need a US DOT number in Kentucky? |
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A: |
It
depends. Per KAR
601 1:005, if you are a Kentucky farm plated vehicle with
a gross vehicle weight rating of under 26,000 pounds, and
you never cross state lines, you do not need a US DOT number.
However, if you cross state lines, or have a gross vehicle
weight rating of over 26,000 pounds, you must obtain a US
DOT number. You may obtain either by faxing in the US DOT
application, or by completing the online application with
the FMCSA.
Please see Forms and
Applications under section 2-Q. |
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| 22. |
Q: |
I
am a farm plated carrier. Do I need IFTA? |
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A: |
In
Kentucky, farm plated vehicles are exempted from fuel taxes
(KIT and IFTA) and also the Kentucky weight distance tax (KYU).
If your farm plated vehicle has a combined gross vehicle weight
rating of over 26,000 lbs. and you will be traveling into
another state, you need to call ahead to that state to see
if you are exempted from IFTA in that state. If you are a
KY farmer and are unable to reach the other state directly,
you may call our office at (502) 564-4127 for assistance.
However, we cannot give temporary IFTA permits
for other states; you must get the temporary permits from
the states you will be traveling in. If you wish to apply
for a permanent IFTA tax license, you may do so on the KY
Trucking Application (TC 95-1). Out-of-state farmers are urged
to check the IFTA manual issued by your base state for exemptions.
Alternatively, you may contact your base state for further
assistance. |
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| 23. |
Q: |
I
have a red “limited” plate. Is this a farm plate? |
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A: |
Maybe,
maybe not. It will specify “farm” on the registration
if you are farm plated. These farm limited vehicles can only
be used to haul your own farm goods and products. This plate
will not allow you to haul goods for other people. There is
not, however, a mileage restriction placed on any farm plate.
There are other types of “limited” tags that have
nothing to do with farm goods or products. These types of
plates include concrete limited, log limited and urban limited.
Each of these “limited” plates has a mileage restriction.
For further information, or clarification, you may contact
your county clerk. Alternatively, you may also contact the
Division of Motor
Vehicle Licensing at (502) 564-5301. |
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| 24. |
Q: |
Does
KY still require a Highway use bond? |
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A: |
Per
KRS
138.670, a motor carrier or heavy equipment motor carrier
determined by the Transportation Cabinet to be at risk for
non-payment of it's highway use taxes or failure to file taxes
shall file with the cabinet a corporate bond, cash bond, or
securities approved by the cabinet in the minimum amount of
one thousand dollars ($1,000) and in a maximum amount of four
(4) months liability for taxes imposed under KRS
138.655 to 138.725
but not to exceed fifty thousand dollars ($50,000). Usually
this only happens if your company defaults on taxes. |
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