What the Weight-Distance Tax Is
New Mexico charges a weight-distance tax (WDT) on every commercial vehicle over 26,000 lbs that operates on New Mexico roads. This is not optional. It applies to interstate AND intrastate carriers. There is no exemption for passing through. If your truck weighs more than 26,000 lbs and it rolls on a New Mexico road, you owe the tax.
The rate ranges from 11 to 43 mills per mile depending on your vehicle’s declared weight. A mill is one-tenth of a cent, so 43 mills equals $0.043 per mile. For a loaded 80,000 lb truck crossing I-40’s 374 miles, that works out to roughly $15-16 per crossing.
New Mexico has no toll roads. The WDT is the de facto toll.
Rate Structure
The WDT rate increases with vehicle weight. Heavier trucks pay more per mile.
| Weight Range | Rate (mills per mile) | Cost per 100 miles |
|---|---|---|
| 26,001 - 28,000 lbs | 11.0 mills | $1.10 |
| 28,001 - 30,000 lbs | 12.0 mills | $1.20 |
| 30,001 - 36,000 lbs | 14.5 mills | $1.45 |
| 36,001 - 44,000 lbs | 19.0 mills | $1.90 |
| 44,001 - 54,000 lbs | 24.0 mills | $2.40 |
| 54,001 - 62,000 lbs | 29.0 mills | $2.90 |
| 62,001 - 72,000 lbs | 34.0 mills | $3.40 |
| 72,001 - 80,000 lbs | 39.0 mills | $3.90 |
| Over 80,000 lbs | 43.0 mills | $4.30 |
:::tip These rates represent the general range structure. Verify exact current rates with the New Mexico Taxation and Revenue Department before filing. Rates are subject to legislative adjustment. :::
Registration Requirements
Annual Registration
- Deadline: December 31 each year
- Cost: $10 per truck (electronic permit)
- Who must register: Every vehicle over 26,000 lbs that operates in NM
- How: Electronic registration through NM Taxation and Revenue Department
What You Get
Registration provides an electronic permit number for each truck. This number is used on quarterly filings and may be checked at Ports of Entry.
Quarterly Filing Schedule
You must file quarterly returns even if your trucks logged zero New Mexico miles in that quarter. Missing a zero-mile filing can trigger penalties.
| Quarter | Period | Filing Deadline |
|---|---|---|
| Q1 | January - March | April 30 |
| Q2 | April - June | July 31 |
| Q3 | July - September | October 31 |
| Q4 | October - December | January 31 |
What to Report
Each quarterly filing includes:
- Total New Mexico miles driven per registered vehicle
- Declared weight of each vehicle
- Calculated tax owed (miles x rate for that weight bracket)
Record Keeping
New Mexico audits WDT records. Keep accurate mileage logs showing:
- Date of entry and exit from New Mexico
- Odometer readings at NM border crossings
- Route traveled within New Mexico
- Vehicle weight for each trip
GPS and ELD data can support your filings. Keep records for at least four years.
Trip Tax Alternative
For carriers who operate in New Mexico infrequently, a trip tax is available as an alternative to annual registration and quarterly filing.
How It Works
- Pay per entry/exit at a Port of Entry
- No annual registration required
- No quarterly filing obligation
- Tax calculated based on declared weight and route distance
When to Use Trip Tax vs Annual Registration
| Scenario | Better Option |
|---|---|
| Cross NM fewer than 5 times per year | Trip tax |
| Regular weekly NM crossings | Annual registration |
| Seasonal operations (2-3 months) | Evaluate based on frequency |
| One-time delivery into NM | Trip tax |
For a carrier crossing NM twice weekly on I-40, the annual registration at $10 per truck is far cheaper than paying trip tax fees each crossing.
Cost Calculations by Route
I-40 Crossing (East-West)
| Weight | Distance | Rate | Tax Per Crossing |
|---|---|---|---|
| 60,000 lbs | 374 miles | 29.0 mills | $10.85 |
| 70,000 lbs | 374 miles | 34.0 mills | $12.72 |
| 80,000 lbs | 374 miles | 39.0 mills | $14.59 |
| 86,400 lbs (state max) | 374 miles | 43.0 mills | $16.08 |
I-25 Crossing (North-South)
| Weight | Distance | Rate | Tax Per Crossing |
|---|---|---|---|
| 60,000 lbs | 462 miles | 29.0 mills | $13.40 |
| 70,000 lbs | 462 miles | 34.0 mills | $15.71 |
| 80,000 lbs | 462 miles | 39.0 mills | $18.02 |
I-10 Crossing (Southern Route)
| Weight | Distance | Rate | Tax Per Crossing |
|---|---|---|---|
| 80,000 lbs | 164 miles | 39.0 mills | $6.40 |
Annual Cost for Regular Operators
| Crossing Frequency | Route | Weight | Annual WDT Cost |
|---|---|---|---|
| 2x weekly | I-40 | 80,000 lbs | ~$1,517 |
| 1x weekly | I-40 | 80,000 lbs | ~$759 |
| 2x weekly | I-25 | 80,000 lbs | ~$1,874 |
| 1x monthly | I-40 | 80,000 lbs | ~$175 |
Comparison with Other State Mileage Taxes
New Mexico is not the only state that charges per-mile. Understanding how NM compares helps with route planning and cost modeling.
| State | Tax Name | Rate Range | Applies To |
|---|---|---|---|
| New Mexico | Weight-Distance Tax | 11-43 mills/mi | Over 26,000 lbs |
| Oregon | Weight-Mile Tax | 14.15-29.53 cents/mi | Over 26,000 lbs |
| Kentucky | KYU Tax | 2.85 cents/mi | Over 59,999 lbs |
| Connecticut | Highway Use Fee | 2.5 cents/mi | Over 26,000 lbs |
New Mexico’s rates are lower than Oregon’s but the registration and quarterly filing requirements are similar in structure.
Common Mistakes
- Not registering before first entry. Registration is required BEFORE operating in NM, not after.
- Skipping zero-mile quarterly filings. File even if you had no NM miles that quarter.
- Poor mileage records. NM audits. Inaccurate records lead to estimated assessments that are rarely in your favor.
- Assuming the trip tax covers everything. Trip tax is per-entry — it adds up fast for regular operators.
- Forgetting Port of Entry stops. All CMVs must stop at every operating NM port. This is where WDT compliance is checked.
Contact Information
| Resource | Contact |
|---|---|
| NM Taxation and Revenue Department | (505) 827-0700 |
| Weight-Distance Tax Unit | Same as above |
| Online filing | tax.newmexico.gov |
| Port of Entry questions | (505) 827-0700 |
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