No, it is not.
It is a direct tax on the purchase of a product. No records are kept, and passed on to government, as to who buys how much of that product. It turns out to be a reasonably fair way of assessing each driver in accordance with how much he uses the relevant infrastructure, and how much wear he imposes on it, without violating any privacy with regard to his actual comings and goings.
Well, except here in California, where the corrupt pieces of shit who infest our state government keep embezzling these funds that are explicitly allocated for roads and related infrastructure, spending them on other things, then using the lack of spending of these funds where they are supposed to be spent as an excuse to jack up the prices even more, to collect more money to be embezzled and wasted. But that's a separate issue, relevant to this discussion only in that it shows how corrupt government can be, and why government should never, ever, under any circumstances, be trusted with such an easily-abusable thing as a “mileage tax”, that would not only be as subject to embezzlement and fraud as our fuel taxes are, but could so easily be used to violate our privacy with regard to our comings and goings.
A mileage tax would require that government be informed as to the mileage driven by each vehicle, as reported by its odometer. This information would be passed to government, along with information linking it to each vehicle's owner, in order to tax each owner in accordance with how much he actually uses his vehicle.