Who must file and pay New Mexico Weight Distance Tax (WDT)

Dec. 13, 2025, 2:20 p.m.
In New Mexico, the weight-distance tax applies to commercial vehicles based on their declared gross vehicle weight and the distance they travel on New Mexico highways.
New Mexico Weight Distance Tax

Who Must File & Pay

You must file a WDT return and pay the tax if you meet all these criteria:
 You are the registrant, owner, or operator of a motor vehicle;
 The vehicle has a declared gross weight or gross vehicle weight in excess of 26,000 pounds; and
 The vehicle is using highways in New Mexico.

This includes carriers operating in interstate or intrastate commerce — whether your base is in New Mexico, another state, or even outside the U.S. but you operate on New Mexico roads. 

Key Points

  • The tax is based on the weight of the vehicle and the miles traveled within New Mexico.

  • You must file a quarterly weight-distance tax return and pay the tax due, even if the vehicle did not actually travel in New Mexico during the quarter. 

  • Registration for a New Mexico Weight Distance Tax Electronic Permit is required annually for each vehicle. 

Exceptions & Special Filing Rules

  • If your total weight-distance tax liability (or combined liability with the special fuel tax) was less than $500 in the previous year, you may be able to elect to pay annually instead of quarterly.

 

https://www.mvd.newmexico.gov/commercial/commercial-vehicles/weight-distance/