The Department of Revenue administers the motor vehicle rental ride share excise tax. The new statutory language is provided in KRS 138.472.
New Login Process
The Kentucky Department of Revenue is changing our Ride Share login process to enhance security using multifactor authentication.
Beginning February 1, 2025, you will see a new screen when you log in to the Ride Share application. You will be required to create a new account and add an email where you can receive a verification code.
Thank you for your cooperation during this system upgrade, which will help protect all user data and account information.
If you need assistance with your sign in, please contact our Customer Contact Center at 502-764-5555.
If you need assistance with a return, please contact our business team at 502-564-3853 or send an email at the link located at the bottom of the page.
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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 the Ride Share system. To register your business in the Ride Share system click here. See the Motor Vehicle Rental Rideshare Instructions below for help with registering your business.
Motor Vehicle Rental Rideshare Registration Instructions (2/1/25)
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