['Fleet Taxes']
['Fleet taxes']
03/12/2025
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Property/Ad valorem taxes
Kentucky imposes a motor vehicle property tax, which is an annual tax assessed on motor vehicles and motor boats.
Sales & use taxes
Kentucky imposes a sales and use tax within the state. The use tax is a "back stop" for sales tax and generally applies to property purchased outside the state for storage, use, or consumption within the state. The sale of services is not subject to sales and use tax. Kentucky also imposes a motor vehicle usage tax, which is a tax on the privilege of using a motor vehicle upon the public highways of Kentucky.
Over the road equipment used exclusively in interstate commerce in Kentucky is exempt from the sales and use tax. If sales and use tax has been paid to another jurisdiction, and there is a reciprocal agreement between that state and Kentucky, credit will be allowed for the amount of tax paid to the other jurisdiction.
A sales and use tax exemption exists for the repair and replacement parts for trucks 44,001 pounds or greater. The exemption applies to repair and replacement parts for the direct operation or maintenance of a motor vehicle, including any towed unit, used exclusively in interstate commerce for the conveyance of property or passengers for hire. To apply for the exemption, complete the application for truck part direct pay authorization (Form 51A160).
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['Fleet Taxes']
['Fleet taxes']
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Copyright 2025 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.