A per-mile tax on New Mexico miles, filed quarterly, alongside a weight-distance permit.
Who needs it
Vehicles at 26,001 lbs gross or more operating on New Mexico highways, including straight through on I-40 or I-10.
How you get it
Obtain a Weight Distance Tax permit and file quarterly with the New Mexico Taxation and Revenue Department. Temporary trip permits exist for occasional runs.
The part that catches people
The threshold is low. At 26,001 lbs plenty of straight trucks and smaller combinations qualify, not just the heavy stuff.
Register with New Mexico ↗
Check a whole run: permit checker · Related: weight-distance tax, trip permit, IFTA.
Informational only, not legal advice. Rules and rates change — confirm with the state before you rely on this.