Certain commercial vehicles not registered or licensed in New Mexico that are transporting passengers for hire or property for hire or resale are required to pay a trip tax, in lieu of registration or use fees, for the maintenance, repair and reconstruction of the public highways (Section 7-15-3.1 NMSA 1978). The tax is based on the weight of the vehicle and number of miles traveled in New Mexico.
The New Mexico Motor Transportation Police Division (MTPD) collects the tax and issues trip permits. The tax is typically paid at a Port of Entry. However, MTPD may authorize prepaid tip permits for trips under certain circumstance. Prepaid permits are sold in increments of no less than $50.
Revenues from trip tax are deposited in the Road Fund.