🚛 New Mexico Annual Permit for Arizona-Based Trucking Companies

What You Need to Register (and What You DON’T)

If your trucking company is based in Arizona but operates in New Mexico, you may be required to obtain a New Mexico Annual Permit. This process often causes confusion—especially around tax registration and Weight Distance Tax.

Who Needs a New Mexico Annual Permit?

You generally need an NM Annual Permit if:

• Your company is based outside New Mexico

• You operate commercial vehicles in NM

• You do not have NM IRP plates

• You want to avoid purchasing trip permits

  
  

This is very common for Arizona-based trucking companies running lanes through New Mexico.

Required: New Mexico Gross Receipts Tax (GRT) Registration

To issue an NM Annual Permit, New Mexico requires carriers to first register with the New Mexico Taxation & Revenue Department (TRD).

What this involves:

• Filing Form ACD-31015 (Business Tax Registration)

• Registering for Gross Receipts Tax (GRT)

• Filing monthly GRT returns (Yes—even if you had $0 NM revenue for that month)

🔹 GRT registration is administrative, not a penalty🔹 Most out-of-state carriers file $0 returns.

NOT Required: New Mexico Weight Distance Tax (WDT)

This is where many carriers make costly mistakes.

Arizona-based companies do NOT need to register for WDT if:

• You are not based in NM

• You do not have NM-plated vehicles

• You are only applying for an NM Annual Permit

  
  

Registering for WDT by mistake can result in:

• Quarterly filing requirements

• Penalties for missing returns

• Unnecessary compliance headaches

  
  

Other NM Filings You Do NOT Need (Most Cases)

For typical AZ-based trucking companies:

• NM IFTA (file IFTA through Arizona)

• NM income or corporate tax

• NM withholding or payroll tax

• NM workers’ compensation (unless NM employees)

How GLS Insurance Helps

We assist trucking companies with:

• NM Business Tax Registration (ACD-31015)

• Correct GRT-only setup

• Avoiding Weight Distance Tax errors

• NM Annual Permit guidance

• Ongoing compliance reminders

  
  

Based in Rio Rico, AZ. Serving Arizona, New Mexico, California & beyond.