Kentucky Trucking Information
Department of Revenue
Department of Revenue
Register a Business
Register a business by completing the appropriate forms and returning them to the Department of Revenue.
Sales & Use Tax
Sales & Use Tax provides links to Electronic Filing and Payment Options, downloadable forms and instructions, important information on your Sales & Use Tax Return that you receive in the mail, access to Sales Tax Facts and the Sales & Use Tax Insert.
Property Tax provides links for businesses to download Administrative, Intangible, Public Service Corporation, and Personal Property Tax forms and instructions. Links to other topics of interest pertaining to Property Tax such as the a Property Valuation Administrator's Directory, the Property Tax News Publication and Property Tax Rates are also available.
Withholding Tax provides links to Electronic Filing and Payment Options,Withholding Tax Forms and Tax Tables.
Corporation Income Tax
Corporation Income Tax provides links to download Corporation Income Tax forms and instructions and links to important information on Legislation passed in 2005.
Pass Through Entities Tax
Pass Through Entities Tax provides information on Partnerships, S-Corporations and Limited Liability Companies.
Tobacco Taxes provides information on taxing cigarettes, other tobacco products (OTP), cigarette papers and snuff. Links are available to download forms applicable to these taxes. Information on the Master Settlement Agreement Tobacco Directory is also available.
Motor Fuels Tax
Motor Fuels Tax provides links to download Motor Fuels Tax forms.
Motor Vehicle Usage Tax
Motor Vehicle Usage Tax provides links to downloadable Motor Vehicle Usage Tax forms, Motor Vehicle Usage Tax Laws and Regulations and Kentucky Vehicle Licensing Information.
Other Business Taxes
Kentucky Trucking Information
Department of Vehicle Regulation
The Department of Revenue is responsible for the administration of the Bank Franchise Tax, the Insurance Premiums Tax and Insurance Premium Surcharge, the Utility Gross Receipts License Tax, the Telecommunications Tax and the Transient Room Tax.
Department of Vehicle Regulation
I. Division of Drivers Licensing
What is the Commercial Driver's License Law?
New federal standards for testing and licensing heavy truck and bus operators are now law in Kentucky. These minimum standards will guarantee the fitness of commercial motor vehicle operators by requiring demonstrated ability to drive heavy vehicles before a license is issued. A new license, called the Commercial Driver License (CDL), has replaced what was known as a chauffeur license for many Kentucky drivers. The CDL laws and standards cover drivers in all 50 states, the District of Columbia, Mexico and Canada. Motor Carriers will be held responsible if their drivers operate a commercial motor vehicle without a valid CDL.
Who Needs a License?
Class A CDL - For any combination of vehicles with a gross vehicle weight rating (GVWR) of 26,001 pounds or more, provided the GVWR of the vehicle(s) being towed is more than 10,000 pounds.
Class B CDL
1) Any straight truck with two or more axles and a GVWR of 26,001 pounds or more;
2) Any vehicle with two or more axles and a GVWR of 26,001 pounds or more, pulling a vehicle with a GVWR of 10,000 pounds or less.
3) A single vehicle designed to transport 16 or more passengers (including the driver) if the GVWR is 26,001 pounds or more.
Class C CDL
1) Any vehicle with a GVWR of less than 26,001 pounds transporting hazardous materials for which placarding is required.
2) A single vehicle designed to transport 16 or more passengers (including the driver) if the GVWR is less than 26,001 pounds.
How to apply
To make application for a CDL, you must provide a valid D.O.T. medical certificate and complete an application at your local Circuit Court Clerk's office. All applicants will be required to successfully pass a knowledge test either in written or oral form, and a vision test. A CDL instruction permit will then be issued that is valid for six (6) months. You may schedule a road skills test with Kentucky State Police 10 days after the permit has been issued. A permit may only be renewed once in the two (2) year period. If you do not successfully pass the road skills test by the expiration of your CDL instruction permit renewal, you will need to reapply. All fees and written tests will be required prior to a new permit being issued.
II. Division of Motor Carriers
The Division of Motor Carriers consist of the following Branches and sections
1) The Commercial Motor Vehicle Credentialing Section- It is the responsibility of commercial vehicle owners/operators to file taxes and have the appropriate operating authorities. The following definitions were compiled to assist you in determining which taxes and operating authorities you are responsible for:
PRIVATE CARRIER: Transports goods or property and is not for-hire.
FOR-HIRE CARRIER: Transports goods or passengers for payment.
INTRASTATE CARRIER: Transports goods or passengers within the state of Kentucky.
INTERSTATE CARRIER: Transports goods or passengers across state lines
2) Tax and Financial Processing Branch- The Tax and Financial Processing Branch administers the following taxes for the Division, KYU, KIT and IFTA including U-Drive-It tax. U-Drive-It tax is the tax on leased and rented vehicles.
Tax is due the end of the following month and if filed late is subject to penalty and interest, late fees, plus a bond may be required to be on file. Failure to receive tax forms or notice does not exempt the customer from penalty and interest or other fees.
KIT and KYU Section: Handles all fuel tax for intrastate carriers and weight distance tax. 502-564-4150.
IFTA Section: Handles all International Fuel Tax Agreement matters. 502-564-4150.
3) Overweight/Overdimensional Section- On interstate and major highway systems there are no overall length restrictions, however, on these highways the trailer is limited to 53 feet in length by 102 inches in width.
On all other state highways the legal dimensions for truck and trailer are 65 feet in length and 8 feet in width. Overall height is limited to 13 feet 6 inches on all highways. Legal gross weight for 5 or more axles is up to 80,000 lbs.
Carriers with nondivisible loads exceeding these dimensions are required to purchase an overweight/overdimensional permit. If you have questions regarding these dimensions or want to purchase this permit, please call 502-564-7150. You may also inquire about an Industrial Haul Permit at this number or contact the district in which you anticipate hauling.
4) IRP/Apportioned Regristration- IRP stands for the INTERNATIONAL REGISTRATION PLAN. Kentucky was one of the initial members to join the plan in 1973. The IRP was adopted for the registration of commercial motor vehicles engaged in interstate operations and to promote and encourage the fullest possible use of the highway system, by authorizing the apportioned registration of fleets of motor vehicles and the recognition of apportioned registered vehicles in other jurisdictions, thus contributing to the economic and social development and growth of the jurisdictions.
The term APPORTIONED means basically what it says. Under the IRP, the registration fee paid by the registrant is determined by the percentage of miles traveled in each state. The registrant reports the mileage for each state to the base state on the required application, and the base state calculates the fees due and collects the fees for each state. The base state then distributes the monies to the appropriate states.
Under the IRP, the interstate operator is required to file an application with the state in which the operator is based. The base state issues a base IRP Apportioned Registration license plate and IRP cab card. The IRP plate and cab card are the only REGISTRATION identification or credentials required to qualify the operator to operate interstate &/or intrastate in member jurisdictions the operator has applied for, providing the operator has the proper Operating Authority and Fuel Permits. IRP Apportioned Registration DOES NOT exempt the registrant from other requirements such as fuel licenses, fuel permits or operating authority.
Why be apart of the KMTA
Why Be Apart of the KMTA
WHO MUST IRP APPORTION REGISTER?
Any operator operating or intending to operate one (1) or more APPORTIONABLE VEHICLE(S) into or through two (2) or more of the member jurisdictions must be IRP registered or purchase Trip Permits for each jurisdiction
Political AdvocacyWhy do I need to be involved?
- Without the KMTA you would still be paying sales tax on equipment, costing you thousands of dollars on paper thin margins.
- Without a voice at the table in Frankfort there would have been damaging legislation that would have become law, hurting the trucking industry and your bottom line.
- Grass Roots politics works! Not only does it protect your company, but it gives you important insights on how our government works.
- Without KMTA your trucking livelihood is at risk.
- KMTA provides you an opportunity to network with people that have a common interest.
- KMTA gives you access to potential customers, clients and other business opportunities.
- Quoting a trucking executive “the friendships and fellowships that can be developed and nurtured are invaluable.”
Safety AdvocateDon’t understand the state or federal safety regulation. We Do!
- KMTA is also a safety advocate, promoting best practices in safety.
- KMTA safety council works with different State and Federal agencies on education and accident prevention. The Safety Council meets monthly discussing the ever changing regulations.
- KMTA members are active in the Commercial Vehicle Information Systems Network, Governor’s Executive Committee on Highway Safety, America’s Road Team, Motor Carrier Advisory Committee and the state’s Incident Management Team.
- KMTA’s has the resources that can provide you guidance on critical safety issues. This information is invaluable when a crisis occurs at your company.
Bottom Line: Save Money
- Savings come from programs that produce true financial savings. KMTA has agreements with UPS, Office Depot, and JJ Keller that will result in your company saving money. In some cases the saving is over 50%.
- KMTA’s knowledge with IRP, IFTA, Interstate/Intrastate credentials, KIT and KYU can save you money. Many companies fail to properly fill out tax/registration forms accurately, resulting in paying too much or too little in taxes and registration fees. KMTA can provide guidance on these areas.
- Access to other trucking executives that have been through similar situations can result in better practices or products that save your company money.
- Access to education programs can reduce fines and fees.
- Access to transportation vendors that provide KMTA members better savings than non members.
- Access to the Wholesale Trade Trust health insurance plan has resulted in lower health insurance premiums for some members.
- Many of the KMTA members are on different committees which allows their company to be recognized on the state and federal level for its efforts.
- Through our Truck Driving Championship your company and drivers has the opportunity to be recognized by a group of peers for your commitment to safety.
- By being a member of KMTA your company gains immediate credibility with the different state and federal agencies.
Education and Professional Development
- KMTA will be conducting regional educational programs to better meet the needs of our members in 2008.
- Educational meeting will mainly focus on safety issues. This will be a joint effort between KMTA, state and federal agencies.
- Trucking 101 is a program that is being developed that will be aimed at the employee of the KMTA member. It will focus on their professional development. Stay tunes more to come later.