Weight-Distance Tax (WDT) Explained for New Mexico Truckers

Dec. 16, 2025, 4:01 p.m.
The New Mexico Weight-Distance Tax (WDT) is a road-use tax charged to heavy commercial vehicles operating on New Mexico highways. Instead of relying only on fuel taxes, New Mexico taxes trucks based on how heavy they are and how many miles they drive in the state.
New Mexico Weight Distance Tax

What Is the Weight-Distance Tax?

The WDT is calculated using:

  • Vehicle weight

  • Miles traveled in New Mexico

  • Declared weight class

The heavier the vehicle and the more miles driven, the higher the tax owed.

The tax helps fund highway maintenance and infrastructure across the state.

 Who Must Pay New Mexico WDT?

You must pay WDT if your vehicle:

  • Has a declared gross weight over 26,000 lbs

  • Operates on public roads in New Mexico

  • Is engaged in interstate or intrastate commerce

This applies to:

  • New Mexico–based carriers

  • Out-of-state carriers

  • Owner-operators

  • For-hire and private carriers

 Light vehicles under 26,000 lbs are generally exempt.

 How the WDT Is Calculated

WDT is based on:

  1. Declared weight bracket (example: 54,001–80,000 lbs)

  2. Miles driven in New Mexico

  3. Tax rate assigned to that weight range

Accurate mileage tracking is required using:

  • Odometer readings

  • Trip sheets or logs

  • Electronic tracking systems

 WDT vs IFTA: What’s the Difference?

Feature WDT IFTA
Based on Weight + miles Fuel usage
Applies to Heavy vehicles Fuel tax reporting
Administered by NM Taxation & Revenue Multi-state agreement

 Important: Paying IFTA does not replace WDT. Many carriers must comply with both.

 How to Register & Pay WDT

Carriers must:

Payments are made  through https://www.newmexicotruckingonline.com/, not through IFTA.

 Filing Deadlines

WDT reports are filed quarterly:

  • April 30

  • July 31

  • October 31

  • January 31

Late filing can result in:

  • Penalties

  • Interest charges

  • Enforcement actions

 Enforcement & Penalties

Compliance is enforced at:

  • Ports of Entry

  • Weigh stations

  • Roadside inspections

Violations may lead to:

  • Citations and fines

  • Vehicle out-of-service orders

  • Permit denial or suspension

 Common WDT Mistakes

  •  Assuming IFTA covers WDT

  •  Using the wrong weight class

  •  Under-reporting New Mexico miles

  •  Missing quarterly filings

  •  Operating without proper registration

 Key Takeaways

  • New Mexico WDT applies to trucks over 26,000 lbs

  • Tax is based on weight + miles driven

  • Applies to in-state and out-of-state carriers

  • Requires quarterly reporting

  • Strong enforcement at NM Ports of Entry

 

https://www.tax.newmexico.gov/all-nm-taxes/2020/10/21/weight-distance-tax/