Temporary Fuel Permits vs Fuel Tax Licensing (NM WDT)

Dec. 7, 2025, 8:14 p.m.
What Carriers Need to Know New Mexico does not participate in IFTA (International Fuel Tax Agreement). Instead, the state operates its own road-use tax system called the Weight–Distance Tax (WDT). Because of this, motor carriers traveling in New Mexico must either: Obtain a Temporary Fuel Permit (temporary WDT permit), or Register for the New Mexico Weight–Distance Tax (WDT) license. Below is a breakdown of how each option works and when carriers should use them.
Temporary Fuel Permits in New Mexico

Create your NM WDT Account here - https://www.newmexicotruckingonline.com/

 

What Is the New Mexico Weight–Distance Tax (WDT)?

The WDT is a tax on heavy vehicles operating on New Mexico highways.
It applies to:

  • Trucks, tractors, or combinations over 26,000 lbs.

  • Both in-state and out-of-state carriers

  • Any vehicle traveling on public roads in New Mexico, even once.

If you run qualifying vehicles regularly in New Mexico, you typically need a WDT Account and must file quarterly returns.

1. Temporary Fuel Permits (Temporary WDT Permits)

What They Are

A short-term legal alternative for carriers who do not have a New Mexico WDT license.
They allow a truck to operate in NM for a single trip or short duration without filing quarterly WDT returns.

Key Features

  • Purchased before entering New Mexico

  • Good for a single trip or a limited time period

  • Used by carriers who rarely travel in New Mexico

  • No ongoing filings or WDT account required

  • Fees vary based on vehicle weight and permit type

Best For

  • One-time or occasional trips into New Mexico

  • New or newly purchased trucks not yet added to a WDT account

  • Rental/leased trucks used temporarily

  • Carriers passing through the state infrequently

2. Fuel Tax Licensing (WDT Account Registration)

This is the permanent tax registration for carriers that operate in New Mexico more than occasionally.

Key Features

  • Required for vehicles over 26,000 lbs operating regularly in NM

  • Carrier receives a WDT Permit Certificate and vehicle decals

  • Must file quarterly weight–distance returns

  • Tax calculated on miles traveled + declared weight

  • Fewer roadside issues at Ports of Entry because the vehicle is in the database

Best For

  • Carriers who operate in NM on a recurring basis

  • Fleets with multiple trucks

  • Any motor carrier that wants to avoid repeated temporary permit fees

  • Companies that have established multi-state routes including NM

Temporary Fuel Permits vs WDT License: Quick Comparison

Requirement Temporary Fuel Permit WDT License & Decals
Use case One-time & occasional trips Regular NM operations
Duration Short-term (trip based) Annual, ongoing
Quarterly filings?  No  Yes
Must buy before entering NM?  Yes  No
Upfront cost Low per-trip fee Account setup + ongoing filings
Good for fleets?  Not ideal  Yes
Roadside compliance efficiency Slower, more checks Fast—pre-registered

How Carriers Decide Which One to Use

Choose a Temporary Fuel Permit if:

  • You rarely enter New Mexico

  • You’re hauling a one-time load

  • You’re testing a new lane or route

  • You don’t want quarterly tax obligations

Choose the WDT License if:

  • You operate in New Mexico several times per year

  • You want smoother port-of-entry crossings

  • You want to avoid buying repeated temporary permits

  • You operate a fleet with rotating equipment

Industry Tip

For many carriers, the break-even point is 3–4 trips per year.
More than that, and a WDT license is almost always cheaper and easier than buying temporary permits.