The New Mexico Commercial Vehicle Bureau is responsible for the
licensing and registration of motor carriers in the International Fuel
Tax Agreement (IFTA).
IFTA is a multi-jurisdictional fuel tax agreement between the
US states and Canadian provinces, IFTA simplifies the reporting of fuel
taxes by trucking and other companies with vehicles weighing in excess
of 26,000 pounds. IFTA provides one uniform system for administering
and collecting fuel consumption taxes from companies operating in
multiple member jurisdictions without companies having to register,
report, and make payments to each separate jurisdiction.
Through IFTA, each commercial motor carrier has one fuel use
license and one administering base jurisdiction. Using IFTA, companies
register with the jurisdiction in which they are based, and receive
credentials that allow them to travel through other IFTA member
jurisdictions. These companies file a single quarterly tax return with a
single payment to their base jurisdiction that covers all their travel
in all IFTA member jurisdictions. The IFTA tax return is designed to
reallocate fuel tax paid on special fuels, purchased at retail locations
or in bulk, based on the number of miles traveled in each jurisdiction.
The IFTA tax return calculates tax due and/or tax credits due to each
jurisdiction to arrive at a total tax due or credit due to the trucker
Each jurisdiction determines which types of fuel are considered
special fuels, and sets the tax rate for each type of special fuel. In
New Mexico, diesel is the only type of fuel considered as a special fuel
to be reported on IFTA returns. However in Texas, gasoline and diesel
are special fuels and both types are reported on IFTA returns.
Furthermore, some jurisdictions have many types of special fuels
reported on IFTA returns including propane, natural gas, gasohol, etc.
A qualified commercial vehicle is a motor vehicle used,
designed or maintained for transportation of persons or property that:
- has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
- has three or more axles regardless of weight; or
- is used in combination, when such combination exceeds 26,000 pounds.
For licensing and registration, contact MVD staff at:
Motor Vehicle Division/ Commercial Vehicle Bureau
2544 Camino Edward Ortiz, Suite C
Santa, Fe, New Mexico 87507