New Mexico imposes a weight-distance tax on owners, operators, and registrants of intra and interstate commercial vehicles with a declared gross vehicle weight in excess of 26,000 pounds.
This tax is based on vehicle weight and miles traveled on New Mexico roads.
Companies must register and apply each year for a New Mexico Weight Distance Permit for each vehicle.
A vehicle titled in New Mexico that is subject to the weight-distance tax and traveling intrastate is issued a weight-distance plate.
A vehicle titled in New Mexico that is subject to the weight-distance tax and traveling interstate is issued an IRP plate.
Those subject to the weight-distance tax (WDT) must file a New Mexico weight-distance tax return on a quarterly basis