How are off-road miles reported?
Off-road miles are not taxable in Kentucky for KIT and IFTA, they should be included in the total miles operated, but should be removed to determine the taxable miles for qualified vehicles. The KYU shows the taxable miles for qualified vehicles. Accounting for off-road miles may be maintained by odometer readings or information must be time and place specific, and is subject to audit. An estimation of off-road miles, such as a blanket percentage amount, is not acceptable.