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New Mexico trucking

The New Mexico Weight Distance Tax

New Mexico is one of the few states that taxes trucks by weight and miles on top of fuel tax. Here is who owes it, the current rate table, and how registration and filing work, every fact sourced.

By Evan Reid, Founder of Haul Handbook · Updated Jul 20, 2026

The basics

Tax name
New Mexico Weight Distance Tax
Credential required
New Mexico Weight Distance Tax Electronic Permit (E-Permit), obtained and renewed each year for every vehicle subject to the tax through the Taxation & Revenue Department / Motor Vehicle Division Commercial Vehicle Bureau.
Filing frequency
Quarterly. Returns and payment are due the last day of the month following the close of the calendar quarter: April 30, July 31, October 31, and January 31. Certain taxpayers may elect to pay the tax annually. If a return is due after August 1, 2010 and covers two or more vehicles, it must be filed electronically.
Statute
New Mexico Weight Distance Tax Act, NMSA 1978, Sections 7-15A-1 through 7-15A-16. Imposition of the tax is at Section 7-15A-3; the truck and tractor rate schedule and the one-way-haul reduction are at Section 7-15A-6.

Current rate table

Rendered straight from the rate store, so it updates atomically when the state publishes a change. Each cell links its official source.

New Mexico Weight Distance Tax rate table.Source:NMSA 1978 Section 7-15A-6, Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls (New Mexico Statutes 1978 (reproduced by FindLaw))
New Mexico Weight Distance Tax rate table.
Weight bracketRate
26,001 to 28,000 lb$11.01
28,001 to 30,000 lb$11.88
30,001 to 32,000 lb$12.77
32,001 to 34,000 lb$13.64
34,001 to 36,000 lb$14.52
36,001 to 38,000 lb$15.39
38,001 to 40,000 lb$16.73
40,001 to 42,000 lb$18.05
42,001 to 44,000 lb$19.36
44,001 to 46,000 lb$20.69
46,001 to 48,000 lb$22.01
48,001 to 50,000 lb$23.33
50,001 to 52,000 lb$24.65
52,001 to 54,000 lb$25.96
54,001 to 56,000 lb$27.29
56,001 to 58,000 lb$28.62
58,001 to 60,000 lb$29.93
60,001 to 62,000 lb$31.24
62,001 to 64,000 lb$32.58
64,001 to 66,000 lb$33.90
66,001 to 68,000 lb$35.21
68,001 to 70,000 lb$36.52
70,001 to 72,000 lb$37.86
72,001 to 74,000 lb$39.26
74,001 to 76,000 lb$40.71
76,001 to 78,000 lb$42.21
78,001 lb and over$43.78

Scroll sideways to see every column.

Estimate a period's liability with the weight-distance tax calculator, or compare the levying states on the national weight-distance table.

Where it fits in the New Mexico stack

The weight-distance account sits alongside IRP apportioned plates and the IFTA license; interstate carriers based in New Mexico typically hold all three. The full launch order is in start a trucking company in New Mexico.

Frequently asked questions

Who owes the New Mexico weight-distance tax?

Carriers running vehicles over the state's weight threshold on New Mexico public highways owe the tax on the miles those vehicles run there. The tables on this page carry the thresholds and the current rates, each with the official source.

Is this the same as IFTA?

No. IFTA settles fuel tax across jurisdictions; a weight-distance tax charges for road use by weight and miles, on top of fuel tax. Only a handful of states levy one, and New Mexico is one of them.

Do I need a separate account or permit for it?

Yes, the tax has its own registration and credential, separate from your plates and IFTA license. The registration section on this page covers how New Mexico issues it, with the official source linked.

Where do the rates on this page come from?

Straight from the state's published rate schedule, stored once in our rate store and rendered from there, so a rate change updates this page and the calculator together. Each rate cell links the official source.

Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.