N.M. Stat. § 7-15A-5
Exemption from tax.
Exempted from imposition of the weight distance tax is the use of the highways of
this state by:
A. school buses;
B. buses used exclusively for the transportation of agricultural laborers;
C. buses operated by religious or nonprofit charitable organizations; and
D. commercial motor carrier vehicles as defined in Subsection B of Section 7-15-2.1
NMSA 1978 while operating exclusively within ten miles of a border with Mexico in
conjunction with crossing the border with Mexico.