New Mexico imposes a Weight Distance Tax on all motor vehicles in excess of 26,000 lbs, or 11,794 kgs that travel in NM. You can also purchase a trip permit at the border. The tax rate imposed is based on the Registered Gross Vehicle Weight (GVW) of the vehicle (that weight is listed on the vehicle permit). Any port of entry trip permit miles purchased can be deducted from the quarterly tax return.
The registrants, owners and operators of most motor vehicles having a declared gross weight or gross vehicle weight over 26,000 pounds and who are using highways in New Mexico are subject to the weight distance tax (WDT) for use of the highways. They must file and pay the tax, Section 7-15A-3 NMSA 1978.
Weight distance tax is due by April 30 for the quarter January 1 through March 31; July 31 for the quarter April 1 through June 30; October 31 for the quarter July 1 through September 30, and January 31 for the period October 1 through December 31 each year. You can file weight distance tax returns electronically. Even if a carrier has not traveled through New Mexico, the carrier must file a return. According to 126.96.36.199 NMAC, if a return is due after August 1, 2010, and you must pay taxes for two or more trucks, you must file the returns and reports for weight distance tax electronically using approved electronic media on or before the due date.
You must submit confirmation of electronic filing of a return with the payment of your taxes. If you do not have confirmation of electronic filing when you submit payment to us, then include your tax identification number with the payment. Payments without confirmation or tax identification number may not be properly applied to your account, and interest and penalty may be assessed. Once you are required to file returns electronically, you may not file future returns by mail or any method other than electronically
Companies must register and apply each year for a New Mexico Weight Distance Tax Electronic Permit for each vehicle.