New Mexico imposes a weight-distance tax on owners, operators, and registrants of intra and interstate commercial vehicles with a declared gross vehicle weight in excess of 26,000 pounds.
This tax is based on vehicle weight and miles traveled on New Mexico roads. Companies must register and apply each year for a New Mexico Weight Distance Tax Electronic Permit for each vehicle.
A vehicle titled in New Mexico that is subject to the weight-distance tax and traveling intrastate is issued a weight-distance plate.
A vehicle titled in New Mexico that is subject to the weight-distance tax and traveling interstate is issued an IRP plate.
Those subject to the weight-distance tax (WDT) must file a New Mexico weight-distance tax return on a quarterly basis, and pay the tax due to the MVD. You can file a weight distance tax return (single and bulk filing) online through the MVD ONLINE SERVICES.
Weight-distance tax return forms are also available for you to download and print. You can mail in the tax form with your check for the amount due to the address on the form. | Download PDF
Heavy Vehicle Use Tax
All commercial vehicles weighing 55,000 pounds or more are subject to the federal Heavy Vehicle Use Tax (HVUT). The HVUT is a tax that is paid by motor carriers directly to the Internal Revenue Service. Those subject to the HVUT must provide proof of filing to the MVD at time of vehicle registration by submitting an IRS stamped copy of a 2290 Form (Heavy Vehicle Tax Return).