What is the New Mexico WDT Permit and Who Needs It?

A New Mexico Weight Distance Tax (WDT) permit is an annual tax permit issued to New Mexico-based carriers who meet the gross vehicle weight (GVW) requirement and motor carriers who travel in New Mexico. The permit is issued per vehicle identification number (VIN), not per fleet, and must be printed and placed in the cab of the vehicle once issued.

New Mexico imposes a weight-distance tax on owners and operators of commercial vehicles with a declared gross weight over 26,000 pounds who use highways in New Mexico.

New Mexico WDT permits are issued immediately. The cost is $10 per truck. All miles traveled on New Mexico roads must be reported on a quarterly basis, following the same schedule as IFTA tax returns. A return must always be filed.

Carriers are required to file a New Mexico weight distance tax return electronically using their taxpayer account number and report all taxable miles driven on New Mexico highways.

Fees calculated on your return are based on the miles traveled in New Mexico, multiplied by the rate determined for that quarter. A late filing penalty of $5.00 is assessed for all late filings. A New Mexico weight distance permit must be renewed each year. A carrier must have all of their quarterly tax returns current before they are allowed to renew the permit.

All motor vehicles having a declared gross vehicle weight over 26,000 pounds. and operating interstate or intrastate through New Mexico are subject to the weight-distance tax and are required to obtain a WDT permit.

For carriers who infrequently operate in the state of New Mexico, it is recommended to get a temporary weight-distance tax permit rather than registering for a permanent one.