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Please find the Tax Section that applies to you below.

Caravan Tax

The Caravan Tax is a fee for transporting an unregistered vehicle into or through New Mexico for sale or for delivery to a purchaser. If the vehicle has current, valid registration and license plates, you do not need to pay the Caravan Tax. 

The tax rate is:

  • $10 for each vehicle transported by its own power
  • $7 for each vehicle carried in or on another vehicle or towed or drawn

All carriers transporting vehicles into or through the state of New Mexico must pay the Caravan Tax except:

  • Carriers who pay the Weight/Distance Tax (registered apportioned trucks) and 
  • Those who tow their own vehicles for their own use in the state, provided the   vehicles have current registration and license plates.

Pay the Caravan Tax by purchasing a permit at the point of entry to the State of New Mexico or from any law enforcement officer. After refunds, 74.65% of the net receipts are distributed to the State Road Fund. 

The balance is distributed as follows: 17.75% to counties in proportion to total registration fees, a portion of which is then transferred to incorporated municipalities. An additional 7.6% goes to counties, based on the proportion of public road-miles maintained, for deposit in County Road Funds.

Contact Information

To contact the Department 


Statutory Reference: Look for Section 66-3-302 NMSA 1978 in the New Mexico State Statutes.

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