KIT is a fuel tax license for Kentucky based carriers that never leave KY with vehicles that have a combined licensed weight of 26,001 lbs. or greater or with power units that have 3 or more axles, regardless of weight.
APPLY FOR A KIT LICENSE
If a KIT license is needed, complete the
Kentucky Trucking Application form TC 95-1 and email it to qp.dmc@ky.gov. If mailing in, please note that paper applications may take 10 – 14 business days to process, and Incomplete applications will be returned.
Kentucky Transportation Cabinet
Division of Motor Carriers
200 Mero Street
PO Box 2007
Frankfort, KY 40602
For questions regarding the KIT License, email
qp.dmc@ky.gov.
Farm-plated vehicles are exempt from paying the KIT tax.
INTRASTATE TAX (KIT) ELECTRONIC FILING
KY had a state of Emergency from 05/11/2026 – 06/09/2026, so our KIT has split filing periods. Please ensure
you are filing the split periods accordingly:
You must have a registered
Kentucky ID account to file taxes electronically. For KYID troubleshooting guides and video tutorials, please visit the KYID Troubleshooting page.
The KIT license requires quarterly tax filings regardless of travel for all qualified vehicles through KIT
E-File.
If you did not travel during a quarter, you must file zero miles to avoid a penalty, interest, and a $500 revocation fee.
Acceptable payment methods include Credit Card or ACH.
CLOSING A KIT ACCOUNT
If the business is completed with the KIT License to close the KIT Account, please make sure all filings are completed, and fees are paid. If there is an Active KYU license, please ensure that all filings are completed and fees are paid. Once completed, please send an email request to tax.dmc@ky.gov.
If the Business crosses state lines and operates on Interstate highways, an IFTA License is required. Please ensure all filings are completed and fees are paid, and send an email request to irp.dmc@ky.gov for assistance.
Note: If carriers need to amend taxes for KIT, they must contact the Division of Motor Carriers.
INSTRUCTIONAL VIDEOS AND DOCUMENT