The Department of Revenue administers the motor vehicle rental ride share excise tax. The new statutory language is provided in KRS 138.472.
Effective August 14, 2026
Beginning August 14, 2026, Motor Vehicle Rental/Ride Share tax type will be accessed through MyTaxes to enhance your filing experience with built-in calculations, improved accuracy, and easier access to your historical records.
If you have used MyTaxes before, simply sign in as usual. Ride Share tax is now available within your MyTaxes account. You will need to sign in to your MyTaxes account and link your business to access these records.
If you have not previously used MyTaxes but have filed this tax type electronically, you will use the same login information to sign in to MyTaxes. You will access Ride Share tax through MyTaxes. You will need to sign in to your MyTaxes account and link your business to access these records.
Effective January 1, 2023
House Bill 8, passed during the 2022 Kentucky legislative session, establishes a new 6 percent (6%) excise tax on the gross receipts of vehicle rentals, peer to peer car sharing rentals, transportation network company services, taxicab services, and limousine services. Excluded from the tax are receipts derived from the provision of human service transportation delivery (HSTD). If 100% of taxicab services are HSTD, please contact the Department of Revenue (DOR) to be excluded from the registration requirements below.
The motor vehicle rental ride share excise tax is in addition to the current U-Drive-It tax, and any locally assessed tax, and must be reported separately each month to the DOR.
The Motor Vehicle Rental Ride Share Excise Tax return and payment are due on or before the 20th of the month following the month in which the rentals or ride sharing occurs. All Motor Vehicle Rental Ride Share Excise Tax monthly returns must be filed and paid online through MyTaxes.
For specific information concerning the Motor Vehicle
Rental Ride Share Excise Tax, please call the Motor Fuels Tax Section at
(502)-564-3853 or email at KRC.WEBResponseMotorFuels@ky.gov