By Evan Reid, Founder of Haul Handbook · Updated Jul 20, 2026
The basics
- 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.
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: 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.
- 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.
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.
| Weight bracket | Rate |
|---|---|
| 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.
When a filing period comes due, follow the New Mexico weight distance tax filing walkthrough.