The state of New Mexico requires individuals and companies that operate commercial motor vehicles in interstate or intrastate commerce to register and pay an annual tax based on weight of the vehicle and distance traveled on New Mexico roads. This includes motor carriers, motor private carriers, in the United States, Canada, Mexico, or citizens of any other country that operate within state lines of New Mexico in transportation commerce by CMVs equal or greater than 26,000 pounds. It is advisable to use a professional DOT compliance agent to register and pay the tax in order to avoid any mistakes. To file through an agent, click here.