How the Weight Mile Tax Applies to Commercial Trucks in New Mexico

Jan. 30, 2026, 1:17 p.m.
The Weight Mile Tax (WMT) is a road-use tax in New Mexico that applies to commercial vehicles based on their weight and the miles driven on public highways in the state. Unlike fuel taxes, WMT is specifically tied to the vehicle’s registered weight, ensuring heavier trucks contribute more to road maintenance.

Which Vehicles Are Subject to WMT in New Mexico?

Commercial trucks must pay WMT if they:

  • Are registered in New Mexico or operate in the state.

  • Have a gross vehicle weight (GVW) of 26,001 pounds or more.

  • Operate in interstate or intrastate commerce.

Smaller trucks under the weight threshold, recreational vehicles, or personal vehicles generally do not pay WMT.

How WMT Is Calculated

WMT is calculated using:

  1. Vehicle Weight: Heavier vehicles pay a higher rate per mile.

  2. Miles Driven in New Mexico: Only miles traveled within the state are counted.

  3. Tax Rate Schedule: New Mexico publishes an annual rate table based on weight categories.

Example:
A truck weighing 50,000 pounds driving 1,000 miles in New Mexico will pay more than a 30,000-pound truck for the same distance.

Who Must Report and Pay WMT

  • New Mexico-based carriers must register annually and report their mileage.

  • Out-of-state carriers operating in New Mexico may also need to file, depending on their travel and agreements.

  • Freight brokers or leasing companies are generally exempt unless they operate the trucks directly.

Filing and Payment

  • For occasional travel you will need to go https://www.newmexicotruckingonline.com/, and select Temporary Fuel Permits option, no reports required for that:

  •  For regular travel you must select Annual Registration option, after registration you will get the link for your personal cabinet, where the miles must be reported quarterely.

  • Prpare you USDOT number, truck and route information before submission.

  • Accurate recordkeeping of miles traveled in New Mexico is essential to avoid penalties.

Penalties for Non-Compliance

Failure to pay or underreport WMT can result in:

  • Fines and interest on unpaid tax

  • Out-of-service orders for commercial vehicles

  • Legal enforcement actions for repeated violations

Why WMT Matters for Commercial Truckers in New Mexico

  • Ensures fair contribution to road maintenance based on vehicle impact.

  • Keeps your trucking company compliant with state regulations.

  • Helps in budgeting operational costs by factoring in road-use taxes.

Key Takeaway

Any commercial truck operating in New Mexico with a GVW over 26,000 pounds must account for the Weight Mile Tax. Accurate calculation, timely reporting, and payment are critical to avoiding penalties and ensuring compliance.

 

How the Weight Mile Tax Applies to Commercial Trucks in New Mexico

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