The New Mexico Weight Distance Tax

The basics

Tax name

New Mexico Weight Distance TaxWeight Distance TaxRecorded access date: Jul 25, 2026

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.Weight Distance TaxRecorded access date: Jul 25, 2026

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.Weight Distance TaxRecorded access date: Jul 25, 2026

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.Weight Distance TaxRecorded access date: Jul 25, 2026

How the programme actually works

The rules that decide which rate you pay, which return you file, and what you can use instead of a full registration. Each one is sourced.

Thresholds: Applies over lb

26000Weight Distance TaxRecorded access date: Jul 25, 2026

Thresholds: Note

The tax applies to registrants, owners and operators of most motor vehicles having a declared gross weight or gross vehicle weight over 26,000 pounds that use New Mexico highways. Buses are taxed under a separate schedule (Section 7-15A-7 NMSA 1978) and are outside the truck/tractor rate table above.Weight Distance TaxRecorded access date: Jul 25, 2026

Alternatives: One way haul reduced rate: Description

A vehicle that customarily hauls a load in one direction and returns empty may be classified as a one-way haul vehicle and pay two-thirds of the tax computed under the standard rate schedule. The statute conditions the reduced rate on the vehicle being used customarily for one-way haulage, running empty (or nearly empty) at least 45 percent of the miles it travels, and receiving one-way-haul classification approval from the department.NMSA 1978 Section 7-15A-6, Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls (Chapter 7, Taxation)Recorded access date: Jul 25, 2026

Alternatives: One way haul reduced rate: Rate basis

two-thirds of the applicable rate in the rate tableNMSA 1978 Section 7-15A-6, Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls (Chapter 7, Taxation)Recorded access date: Jul 25, 2026

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.

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

New Mexico mileage-tax calculator

Enter taxable miles for New Mexico and select your published weight bracket. The estimate uses the same cited rates as the table above. Your inputs stay in this browser; the worked estimates below use fictional trips.

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.

When a filing period comes due, follow the New Mexico weight distance tax filing walkthrough.