How to Start a Moving Company in Kentucky: Household Goods Certificate $250, $10 per Truck, Tariff Filing and 6% Sales Tax on Moving

If you want to start a moving company business in Kentucky, the paperwork is more layered than a standard LLC filing. A business that moves household goods within Kentucky needs operating authority from the Division of Motor Carriers, not just an entity registration. That certificate carries a $250 application fee and a $250 annual renewal, plus $10 for each moving vehicle every year. You also need a tariff on file, insurance or a bond covering shippers' loss or damage, background checks for people who enter homes, and a sales tax account, because household moving is a taxable service in Kentucky at the 6% state rate.

This guide covers the order that tends to work best. It reflects the statutes and agency requirements verified as of October 27, 2026. Where a figure depends on something the agency sets or confirms, this article says so and tells you who to ask.

Materials and Information You Need Before You Start

Gather these items first. Several of them take longer to obtain than the filings themselves.

• A business name that meets Kentucky naming rules, plus a backup name in case your first choice is taken
• A Kentucky street address for your registered office (a post office box is not accepted) and a registered agent
• Identifying information for every owner, and a list of every worker who will enter customers' homes or storage facilities
• Access to the Kentucky One Stop Business Portal for your formation filing and to the Motor Carrier Portal for the household goods certificate
• At least one moving vehicle plated through the county clerk
• A policy or surety bond that covers shippers' loss or damage
• A draft tariff, meaning the rates and rules you will charge and follow
• A federal employer identification number (EIN) from the IRS
• A budget that includes the state fees in this article, plus insurance premiums, which are set by insurers rather than the state

Step 1: Decide Which Kind of Moves You Will Run

Kentucky treats intrastate and interstate moves differently, and that choice shapes everything else. An intrastate household goods mover operates only within Kentucky and needs the state certificate described in Step 4. A move that crosses a state line is governed by federal rules from the Federal Motor Carrier Safety Administration (FMCSA) and the U.S. Department of Transportation (USDOT). The Kentucky certificate does not cover interstate work.

Many owners start with intrastate moves and add interstate work later. Decide early whether you want both, because the federal side brings its own registration and insurance requirements. If you are unsure, ask the Division of Motor Carriers and a transportation attorney before you sign a lease or buy a truck.

Step 2: Form Your Entity With the Secretary of State

Most owners form a limited liability company (LLC) because it separates personal assets from business debts and passes income through to the members. File Articles of Organization (Form KLC, Profit Limited Liability Company) with the Kentucky Secretary of State through the Kentucky One Stop Business Portal at onestop.ky.gov. The filing fee is $40. Filings are usually processed the same day received, but can take up to three business days. Online filings take effect on the date and time you file. The Secretary of State publishes no expedited fee, so online filing is the fastest route.

Your name must include the words limited liability company, limited company, or the abbreviation LLC or LC. If you abbreviate limited company, use LTD CO. The name must be distinguishable from every name already on record. Search the Secretary of State business search before you file. If you need time to finalize a name, a name reservation costs $15 and holds the name for 120 days.

Every entity must maintain a Kentucky registered office and a registered agent. The agent must be either a Kentucky resident whose business address matches the registered office, or an entity qualified to transact business in Kentucky with the same address. Unless the agent signs the formation document, the appointment does not take effect until the agent delivers a written acceptance to the Secretary of State. Changing your registered agent or office later costs $10.

If you choose a corporation instead, the filing is Articles of Incorporation (Form PAI, Profit Corporation) at $50. Corporations face the 5% corporate income tax in addition to the Limited Liability Entity Tax, so compare the two structures with a CPA before you file.

Step 3: Register Your Tax Accounts

Register with the Kentucky Department of Revenue using Form 10A100 through MyTaxes.ky.gov. Then apply for a sales tax permit through the Department of Revenue business registration page. Kentucky's sales tax rate is a flat 6%, and there are no local sales taxes. Household moving is taxable under KRS 139.200(2)(as), so you must collect the tax on taxable charges and remit it. Ask the Department of Revenue to confirm which specific charges on your invoice are taxable, such as packing materials, storage, or fuel surcharges, before you publish your rate sheet.

Your LLC also owes the Limited Liability Entity Tax (LLET). The minimum is $175 when Kentucky gross receipts or gross profits are $3 million or less. Between $3 million and $6 million, the tax follows a sliding scale. Above $6 million, it is the lesser of 0.095% of Kentucky gross receipts or 0.75% of Kentucky gross profits. Kentucky has no franchise tax. Your LLC's income passes through to you personally and is taxed at the 3.5% flat individual rate for 2026, and individual filers receive a $3,360 standard deduction.

Step 4: Apply for the Household Goods Certificate

Under KRS 281.630, an intrastate household goods mover must hold a certificate from the Division of Motor Carriers. You apply through the Motor Carrier Portal, which you can reach from the Kentucky Transportation Cabinet's site at drive.ky.gov. The application fee is $250. The certificate renews every year at $250. In addition, KRS 281.631 requires $10 for each moving vehicle every year. A fleet of four trucks therefore costs $40 per year in vehicle fees on top of the $250 renewal.

Before you apply, make sure at least one vehicle is plated through the county clerk, since the Division requires it. Have your insurance and tariff ready, because the certificate is not complete until those requirements are met. Confirm current processing times with the Division, because this article does not state them.

Step 5: Secure Insurance or a Bond for Shippers' Loss or Damage

KRS 281.655(7) requires a policy or bond covering shippers' loss or damage. The minimum amounts are set in 49 CFR 387.303(c). Confirm the current amounts with the Division of Motor Carriers before you buy coverage, and do not assume a figure from a broker's marketing material. Ask for quotes from agents who write household goods carrier coverage, and compare what each policy covers, what it excludes, and how claims are handled.

Premiums vary with fleet size, number of employees, claims history, and coverage levels. Expect this to be one of your largest recurring costs, and build it into your pricing before you publish a tariff.

Step 6: Run Background Checks on Owners and Workers

KRS 281.6301 requires a nationwide criminal background check for owners and workers who enter homes or storage facilities. The check must be repeated every 3 years. Build it into your hiring process so no one starts a job before the check clears, and set a calendar reminder for each person's renewal date. Keep the records in a secure file you can produce if the Division asks for them.

Step 7: Keep a Current Tariff on File

A household goods carrier must keep a current tariff on file with the Division of Motor Carriers. The tariff is your published schedule of rates, charges, and rules. Draft it with the actual charges you will bill, including any accessorial charges for stairs, packing, or long carries. Ask the Division for the filing format and requirements before you submit it.

Do not advertise rates that are not on your filed tariff. When your rates change, update the tariff on file rather than quoting from a new sheet. Customers who see one price in an ad and another on the invoice are the fastest route to complaints.

Step 8: Check Local Licenses and Occupational Taxes

Kentucky has no statewide general business license. Forming an LLC and registering an assumed name are filings, not licenses, and neither one authorizes you to move household goods. Licensing in Kentucky is set by agency or trade, and it is layered on top of city and county requirements.

Kentucky has 120 counties and about 420 cities. Many of them, along with school districts, levy occupational license taxes on payroll, net profits, or gross receipts. Check the occupational license tax district for the city and county where your office, yard, and any vehicle parking are located. Each one runs its own forms and revenue office, so call before you assume a rate.

If you plan to use a trade name that is different from your legal name, file an assumed name certificate (Form ASN). The Secretary of State charges $20, and the registration is effective for five years and renewable. Sole proprietors file with the county clerk instead.

Step 9: Build a Compliance Calendar

Missing a deadline can cost you your authority to operate, so put every recurring obligation on one calendar. At minimum, track the following:

• Secretary of State annual report: $15, due June 30 every year. The filing window opens January 1. A domestic entity that misses June 30 is administratively dissolved.
• Household goods certificate renewal: $250 per year, plus $10 per moving vehicle per year. Confirm your renewal date with the Division.
• Household goods annual report (Form TC 95-44): Confirm the due date with the Division of Motor Carriers.
• Insurance or bond renewal: Match the date to your policy term, and make sure the Division has current proof.
• Tariff updates: File whenever rates or rules change.
• Background checks: Repeat every 3 years for each covered owner and worker.
• Sales tax filings and LLET: Confirm your filing frequency and LLET schedule with the Department of Revenue when you register.

Step 10: Check Heavy-Vehicle Taxes Before You Buy Trucks

Truck size changes your tax obligations. Kentucky's weight-distance tax (KYU) applies only to vehicles above 59,999 pounds combined licensed weight. Kentucky-based trucks that never leave the state and weigh 26,001 pounds or more combined, or have three or more axles, owe the intrastate KIT fuel tax instead. Check drive.ky.gov for the current rules, and confirm which tax applies to each truck you plan to buy before you finance it.

Costs at a Glance

The table below lists the fees verified for this article. Items marked confirm are not set figures in this guide, so check them with the named agency before you budget.

Item	Amount	Agency or source	Notes
LLC Articles of Organization (Form KLC)	$40	Secretary of State	Filed online through One Stop
Name reservation	$15	Secretary of State	Holds the name for 120 days
Household goods certificate, application	$250	Division of Motor Carriers	Through the Motor Carrier Portal
Household goods certificate, annual renewal	$250	Division of Motor Carriers	Every year
Per moving vehicle	$10	Division of Motor Carriers	Each vehicle, each year
Secretary of State annual report	$15	Secretary of State	Due June 30
Limited Liability Entity Tax minimum	$175	Department of Revenue	When Kentucky gross receipts or profits are $3 million or less
Assumed name certificate (Form ASN)	$20	Secretary of State	Effective five years, renewable
Insurance or bond	Varies	Insurer	Confirm required amounts with the Division
Tariff filing	Confirm	Division of Motor Carriers	Confirm format and requirements
Local occupational license tax	Varies	City, county, or school district	Confirm with each local office

Common Mistakes to Avoid

• Treating the LLC filing as the whole job. An LLC is a legal entity, not operating authority. You still need the certificate, insurance, and tariff.
• Assuming a general business license is enough. Kentucky has no statewide general business license that covers moving.
• Assuming moving is untaxed. Household moving is a 6% taxable service, so register for sales tax before your first invoice.
• Forgetting the per-vehicle fee. Each truck adds $10 per year, so budget for the fleet you plan to run, not the fleet you have today.
• Quoting rates that are not on file. Keep your advertised and invoiced prices tied to the current tariff.
• Letting background checks lapse. Each covered person must be rechecked every 3 years.
• Using a post office box as the registered office. Kentucky requires a street address.
• Missing June 30. A missed annual report can lead to administrative dissolution of a domestic entity.
• Starting interstate work without federal registration. A Kentucky certificate does not authorize cross-state moves.

What Results to Expect

Once the entity, tax accounts, certificate, insurance, and tariff are in place, you may be positioned to accept intrastate household moves in compliance with Kentucky's requirements. The state filings themselves are often quick. The certificate, insurance, and background check steps usually take more time, so you may want to plan for a longer lead time than the Secretary of State filing alone suggests. Confirm processing times with each agency rather than relying on estimates.

Compliance is an ongoing result, not a one-time event. Owners who keep the compliance calendar current, file tariff changes promptly, and renew on time are generally better placed to avoid lapses in authority. Revenue depends on your market, pricing, and service quality, and nothing in this guide promises any level of business volume or income.

Resources

• Kentucky Secretary of State, Division of Business Filings: sos.ky.gov business filings
• Secretary of State fee schedule: sos.ky.gov fees
• Kentucky Department of Revenue: revenue.ky.gov
• Kentucky Small Business Development Center: kentuckysbdc.com
• SBA resources for Kentucky: sba.gov Kentucky district

Disclaimer and When to Get Professional Help

This article is informational content, not legal, tax, or insurance advice. Requirements, fees, and deadlines change, and the figures above were verified as of October 27, 2026. Confirm every number with the named agency before you file or budget. A moving company has more moving parts than a typical LLC, so speak with a qualified Kentucky business attorney about your structure and liability exposure, a CPA about your tax position, and an insurance professional about the coverage the Division requires.