Kentucky Revised Statutes

Ky. Rev. Stat. § 138.660 (2026)

Motor fuels tax -- Surtax -- Weight distance tax

✓ current as of May 2026

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(1) Every motor carrier, excluding charter bus operators registered pursuant to KRS Chapter 281, shall pay a tax at the rate levied in KRS 138.220(1) and (2) on the amount of gasoline and special fuels used in operations on the public highways of this state. (2) In addition to the tax imposed in subsection (1) of this section, if the motor carrier is a heavy equipment motor carrier as defined in KRS 138.655, he shall pay a surtax at the rate of two percent (2%) of the average wholesale price as provided in subsection (1) of this section, on the amount of gasoline and at the rate of four and seven-tenths percent (4.7%) on the amount of special fuels used in operations on public highways of this state. (3) Every motor carrier shall pay for every motor vehicle operated upon the public highways of this state with a combined licensed weight in excess of fifty-nine thousand nine hundred and ninety-nine (59,999) pounds a weight distance tax computed at the rate of two and eighty-five hundredths cents ($0.0285) per mile. (4) Those taxes levied under this section shall be computed and paid as provided in KRS 138.685 and 138.690. Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 363, sec. 3, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 175, sec. 4, effective April 1, 1988; and ch. 285, sec. 32, effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 174, sec. 1, effective January 1, 1987. -- Amended 1984 Ky. Acts ch. 111, sec. 77, effective July 13, 1984; and ch. 151, sec. 5, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 265, sec. 6, effective April 1, 1982. -- Amended 1980 Ky. Acts ch. 218, sec. 5, effective July 1, 1980. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 6, sec. 3. -- Amended 1972 Ky. Acts ch. 61, sec. 7. -- Amended 1958 Ky. Acts ch. 70, sec. 15, effective July 1, 1958. -- Amended 1956 (2d Extra. Sess.) Ky. Acts ch. 9, sec. 16. -- Created 1954 Ky. Acts ch. 97, sec. 3.

Notes of Decisions

Cited in 7 cases, 1957–1988 · leading case: Am. Trucking Assns., Inc. v. Scheiner, 483 U.S. 266 (1987).

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Am. Trucking Assns., Inc. v. Scheiner, 483 U.S. 266 (1987). · cites it 2× “1986); Kentucky, Ky. Rev. Stat. § 138.660(4)-(7) (Supp. 1986); Maryland, Md.”

Am. Trucking Ass'n v. Commonwealth, Transp. Cabinet, 676 S.W.2d 785 (Ky. 1984). · cites it 3× “072E(3) provides: “(1) For the purpose of this section registration shall mean the registration of the licensee for the purpose of the tax imposed by KRS 138.660 and shall be required of all motor carriers as defined in KRS 138.”

Dalton v. State Prop. & Bldgs. Comm'n, 304 S.W.2d 342 (Ky. Ct. App. 1957). · cites it 2× “KRS 138.660 imposes a tax of seven cents per gallon on gasoline used in operation of motor carriers on the public highways of the State and a surtax of two cents per gallon on every "heavy equipment motor carrier.”

Dep't of Revenue v. Jack Cole Co., 474 S.W.2d 70 (Ky. Ct. App. 1971). · cites it 2× “The 1962 change in wording is of no consequence in this case because, both before and after the change, it was a companion statute to KRS 138.660 (which was not amended), requiring every interstate motor carrier to make sworn reports showing the miles run in Kentucky (burning…”

Commonwealth, Transp. Cabinet v. Am. Trucking Associations, 746 S.W.2d 65 (Ky. 1988). · cites it 2× “The SHU tax, KRS 138.660(4M7) was enacted by the 1986 General Assembly and became effective January 1, 1987.”

Commonwealth, Transp. Cabinet v. Tony Brewer Trucking, Inc., 734 S.W.2d 486 (Ky. Ct. App. 1987). · cites it 3× “695(1) authorizes every licensed motor carrier subject to highway use taxes pursuant to KRS 138.660 to credit against such liability taxes duly paid, pursuant to KRS 138.”

Texaco, Inc. v. John Martin, Distrib., Inc., 472 S.W.2d 674 (Ky. Ct. App. 1971). · cites it 5× “The fact is, defendant held a “Highway Motor Fuel User’s” license and had paid directly to the Department of Revenue as a motor carrier, under KRS 138.660, seven cents per gallon on the fuel it used in operations on Kentucky highways.”

— Ky. Rev. Stat. § 138.660(1) — 1 case

Commonwealth, Transp. Cabinet v. Tony Brewer Trucking, Inc., 734 S.W.2d 486 (Ky. Ct. App. 1987). “695(1) authorizes every licensed motor carrier subject to highway use taxes pursuant to KRS 138.660 to credit against such liability taxes duly paid, pursuant to KRS 138.”

— Ky. Rev. Stat. § 138.660(3) — 1 case

Am. Trucking Ass'n v. Commonwealth, Transp. Cabinet, 676 S.W.2d 785 (Ky. 1984). “072E(3) provides: “(1) For the purpose of this section registration shall mean the registration of the licensee for the purpose of the tax imposed by KRS 138.660 and shall be required of all motor carriers as defined in KRS 138.”

— Ky. Rev. Stat. § 138.660(4) — 1 case

Am. Trucking Assns., Inc. v. Scheiner, 483 U.S. 266 (1987). “1986); Kentucky, Ky. Rev. Stat. § 138.660(4)-(7) (Supp. 1986); Maryland, Md.”

— Ky. Rev. Stat. § 138.660(4M7) — 1 case

Commonwealth, Transp. Cabinet v. Am. Trucking Associations, 746 S.W.2d 65 (Ky. 1988). “The SHU tax, KRS 138.660(4M7) was enacted by the 1986 General Assembly and became effective January 1, 1987.”

— Ky. Rev. Stat. § 138.660(5)(c) — 1 case

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