Intrastate Tax (KIT)

Intrastate Tax (KIT)

Intrastate Tax (KIT)

Kentucky Executive Order: Dyed Diesel Fuel

Effective October 8, 2026

Kentucky has issued Executive Order 2026-667 in response to rising diesel fuel costs. The order temporarily suspends certain restrictions and penalties associated with the use of untaxed dyed diesel fuel on Kentucky public roadways during the declared state of emergency. The order is scheduled to remain in effect through November 6, 2026.

Important Filing Information
Kentucky Intrastate Tax (KIT) licensees who use dyed diesel fuel during the effective period should review the applicable filing guidance to ensure their Fourth Quarter 2026 fuel tax returns are completed correctly.

​​​​​​​​​​KIT is a fuel tax license for Kentucky based carriers that never leave KY with vehicles that have a combined licensed weigh​t of 26,001 lbs. or greater or with power units that have 3 or more axles, regardless of weight.​​

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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

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  • You must have a registered KYID 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.​​

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Note: If carriers need to amend taxes for KIT, they must contact the Division of Motor Carriers.​


INSTRUCTIONAL VIDEOS​ AND DOCUMENT

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