Kentucky KYU, New Mexico, and Oregon Weight-Distance Taxes Explained

If you haul into New York, you register for the HUT. But New York isn't the only state running a weight-distance tax program. Kentucky, New Mexico, and Oregon each have their own separate tax — collected on top of IFTA — that requires its own registration, its own mileage tracking, and its own filing schedule.

Miss any of them and you're looking at back taxes, penalties, and possibly a weigh station violation. Here's what each one covers and what you need to do before your first trip.

Why These States Exist Outside IFTA

IFTA handles fuel tax apportionment across member jurisdictions. It does not eliminate a state's right to charge additional taxes on highway use. Several states have long-standing weight-distance tax programs that predate IFTA or serve separate budget purposes. The four states that run them are New York, Kentucky, New Mexico, and Oregon.

If you're running any volume of interstate freight, there's a reasonable chance one or more of these states is in your lane. New York's HUT is covered separately — this article covers the other three.

Kentucky: The KYU Permit

Who Needs It

Kentucky's Weight Distance Tax — commonly called the KYU — applies to trucks with a gross vehicle weight or combination weight of 60,000 lbs or more. If your loaded or registered weight hits that threshold and you travel on Kentucky public highways, you need a KYU permit before you haul.

Out-of-state carriers are not exempt. Your home state registration doesn't change what you owe in Kentucky.

How to Register

Registration is handled through the Kentucky Transportation Cabinet's online portal. You'll need your USDOT number, vehicle information, and business details.

The KYU permit number is issued per carrier, not per vehicle. Once registered, you add vehicles to your account. Carry the KYU permit in the cab during Kentucky operations — inspectors at weigh stations ask for it.

How the Tax Works

The KYU tax is calculated per mile traveled on Kentucky highways, with the rate varying by the vehicle's declared gross weight. Heavier trucks pay more per mile. Check the current rate schedule with the Kentucky Transportation Cabinet directly — rates can change.

Filing is quarterly. Even if you ran zero Kentucky miles in a quarter, you may be required to file a zero return. Review your permit terms carefully when you register.

What Happens Without One

Operating in Kentucky above 60,000 lbs without a KYU permit is a violation. Enforcement happens at weigh stations and during roadside inspections. Don't skip the registration thinking you'll deal with it later — weigh station fines and catch-up compliance are both expensive.

New Mexico: The Weight Distance Tax

Who Needs It

New Mexico's Weight Distance Tax applies to commercial vehicles with a declared gross vehicle weight of 26,001 lbs or more. The threshold is lower than Kentucky's, which means more carriers are in scope. If you're running a loaded single truck or any combination above 26,000 lbs through New Mexico, this applies to you.

How to Register

Registration goes through the New Mexico Motor Vehicle Division, accessible online through the New Mexico Taxpayer Access Point (TAP). You'll need your USDOT number, FMCSA operating authority if applicable, vehicle details, and EIN.

New Mexico also issues a Weight Distance Tax permit that must be carried in the vehicle during New Mexico operations.

How the Tax Works

The tax is assessed on New Mexico miles, with rates that vary by the vehicle's declared weight class. For current rate tables, check the New Mexico Taxation and Revenue Department's Motor Vehicle Division — don't rely on any rate listed here since they're subject to revision.

Filing is quarterly. The miles you report to New Mexico come from the same mileage data you use for IFTA — you're running two separate filings off the same underlying numbers.

Key Point for New Mexico

New Mexico runs across I-40 (the Texas-to-Arizona corridor) and I-25 (Texas to Colorado). If you're doing Southwest freight at all, New Mexico likely applies to you. It's one of the more commonly missed registrations for carriers new to those lanes.

Oregon: The Weight-Mile Tax

Who Needs It

Oregon's Weight-Mile Tax (OWT) applies to commercial vehicles over 26,000 lbs operating on Oregon public roads. Like the others, this applies to out-of-state carriers as much as Oregon-based ones.

How to Register

Oregon operates a dedicated Trucking Online portal (truckingoregon.gov) that handles Weight-Mile Tax accounts, permits, and trip permits. Registration requires your USDOT number, operating authority, and vehicle details.

Once registered, Oregon issues credentials that must accompany the vehicle during Oregon operations.

How the Tax Works

Oregon's rate structure accounts for both the vehicle's weight and its axle configuration. The combination of weight and number of axles determines the per-mile rate. Oregon's rates have historically been among the higher weight-mile rates in these four states — check the current schedule through Oregon's Trucking Online system.

Oregon filing is monthly, not quarterly like Kentucky and New Mexico. If you're running Oregon lanes regularly, monthly filings become part of your accounting cycle.

Trip Permits as an Alternative

For low-frequency Oregon operations, a trip permit (purchased through Trucking Online before each trip) can satisfy the Weight-Mile Tax obligation for that specific movement instead of setting up a full account. If you're running Oregon lanes only a few times per year, the trip permit approach can be simpler. If you're in Oregon regularly, a Weight-Mile Tax account with monthly filing is the cleaner setup.

Side-by-Side Comparison

New York HUT (18,000 lbs GVW, quarterly) is covered separately.

Tracking the Mileage for All of Them

All three taxes are mileage-based. You need accurate, state-by-state records — the same records you use for IFTA. The difference is that IFTA handles fuel tax apportionment while these taxes are separate filings drawn from the same underlying mileage data.

If you're using an ELD (Motive, Samsara, or any FMCSA-registered device), state mileage is captured automatically in the GPS logs. That's your source for KYU, NM Weight Distance, and OWT filings, as well as IFTA. Without an ELD, you're manually recording odometer readings at every state line — workable, but error-prone on long runs across multiple states.

State mileage tracking built into your dispatch system captures miles by state as loads are entered, giving you a running record for all weight-distance tax filings without a separate tracking step. Compliance tracking that flags permit renewal dates keeps you from discovering an expired KYU permit at a Kentucky scale house rather than at your desk.

Truck Command tracks state mileage, compliance deadlines, and permit renewals so weight-distance tax filings don't fall through the cracks. Plans start at $20/month with a 14-day free trial — no credit card required.