Understanding New Mexico’s Weight-Distance Tax Requirements for Commercial Vehicles

If your fleet operates in New Mexico, it’s important to be aware of the state’s Weight-Distance Tax (WDT) — a mileage-based tax that applies to certain commercial vehicles. This tax is separate from federal Heavy Vehicle Use Tax (HVUT) and fuel taxes under the International Fuel Tax Agreement (IFTA), and it’s essential for maintaining compliance and avoiding costly penalties.

The WDT applies to owners, operators, and registrants of both intrastate and interstate commercial vehicles with a declared gross vehicle weight (GVW) exceeding 26,000 pounds. If your vehicles meet this threshold and travel within New Mexico, you’re required to participate in the program.

Each qualifying vehicle must be registered annually for a New Mexico Weight-Distance Tax Electronic Permit. Once registered, carriers are responsible for filing returns and paying the tax on a quarterly basis. Some carriers may be eligible to pay annually, but quarterly reporting is the standard.

Important Note: If a quarterly report isn’t submitted, the system will block the processing of the e-permit — even if the vehicle didn’t operate in New Mexico during that period.

The tax amount is determined by:

• Miles driven within New Mexico
• Vehicle weight classification
• Whether the vehicle qualifies for the one-way haul rate, which applies to trucks that operate empty for 45% or more of the registration year

To calculate the tax, multiply the miles traveled in New Mexico by the applicable rate for your vehicle’s weight class.

Returns and payments are due by:

• April 30 for January–March
• July 31 for April–June
• October 31 for July–September
• January 31 for October–December

Even if no travel occurred in New Mexico during a quarter, a return must still be filed.

If your fleet occasionally enters New Mexico, you may opt to pay a trip tax instead of registering each vehicle for the WDT program. This option allows you to pay per entry or exit, rather than filing quarterly.

With J. J. Keller DataSense Tax & Licensing services, you get expert support to manage vehicle tax filings, permits, and renewals — all in one place. Our specialists handle the details so you can stay focused on your operations, confident that your fleet remains compliant and up to date. Learn more about how we can support your fleet.