New Mexico Weight Distance Tax: A Beginner's Guide
New to the New Mexico Weight Distance Tax? Learn who must register, how permits work, when quarterly returns are due, and how to pay, step by step.
New Mexico Weight Distance Tax: A Beginner's Guide to Registering, Filing, and Paying
The New Mexico Weight Distance Tax (WDT) is a tax on heavy commercial trucks for using New Mexico highways. It is set out in Chapter 7, Article 15A, NMSA 1978, and the New Mexico Taxation and Revenue Department collects it. The amount depends on the truck's declared gross vehicle weight and its miles on New Mexico roads. Trucks that run at least 45% of their New Mexico miles empty may qualify for reduced one-way hauler rates.
Who Needs It
The New Mexico Weight Distance Tax generally applies to commercial vehicles with a declared gross vehicle weight over 26,000 pounds that run on New Mexico highways. It covers both interstate and intrastate carriers.
How to Register
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Open a WDT account through our portal, New Mexico Trucking Online.
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Add each truck with its VIN, unit number, and declared weight. Trucks at 55,000 pounds or more need an IRS-stamped Form 2290.
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Get a permit for each truck. New Mexico issues a permit for every qualifying vehicle. The administrative fee is up to $10 per permit, and permits are renewed every year.
How to File and Pay
Returns are filed quarterly and are due by:
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April 30 (January to March)
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July 31 (April to June)
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October 31 (July to September)
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January 31 (October to December)
Report each truck's New Mexico miles, pay the tax due with the return, and file even if a truck ran zero miles in New Mexico that quarter. Late or underreported returns can bring interest and penalties, so track miles by truck, not just fleet totals.
Records and Bonds
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Keep mileage and trip records for four years.
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Carriers based outside IFTA jurisdictions must post a bond of two quarters of estimated tax, with a minimum of $500 per vehicle.
Occasional Trips
Trucks that only enter New Mexico now and then can use a New Mexico Trip Permit for a single trip instead of opening a New Mexico Weight Distance Tax account.
FAQ
Which trucks pay the New Mexico Weight Distance Tax?
Commercial vehicles with a declared gross vehicle weight over 26,000 pounds running on New Mexico highways.
How often are returns due?
Quarterly: April 30, July 31, October 31, and January 31.
Do I file if my truck didn't run in New Mexico?
Yes. A return is still required.
For more information, visit the New Mexico Taxation and Revenue Department.
