NMSA 1978, § 7-9-3.4 — 7-9-3.4

Definitions; construction, construction materials and
construction-related services.
As used in the Gross Receipts and Compensating Tax Act:

# A.

"construction" means:
(1) the building, altering, repairing or demolishing in the ordinary course of
business any:
(a) road, highway, bridge, parking area or related project;
(b) building, stadium or other structure;
(c) airport, subway or similar facility;
(d) park, trail, athletic field, golf course or similar facility;
(e) dam, reservoir, canal, ditch or similar facility;
(f) sewerage or water treatment facility, power generating plant, pump
station, natural gas compressing station, gas processing plant, coal gasification plant,
refinery, distillery or similar facility;
(g) sewerage, water, gas or other pipeline;
(h) transmission line;
(i) radio, television or other tower;
(j) water, oil or other storage tank;
(k) shaft, tunnel or other mining appurtenance;
(l) microwave station or similar facility;
(m)retaining wall, wall, fence, gate or similar structure; or
(n) similar work;
(2) the leveling or clearing of land;
(3) the excavating of earth;
(4) the drilling of wells of any type, including seismograph shot holes or core
drilling; or
(5) similar work;

# B.

"construction material" means tangible personal property that becomes or is
intended to become an ingredient or component part of a construction project, but
"construction material" does not include a replacement fixture when the replacement is
not construction or a replacement part for a fixture; and

# C.

"construction-related service" means a service directly contracted for or billed to
a specific construction project, including design, architecture, drafting, surveying,
engineering, environmental and structural testing, security, sanitation and services
required to comply with governmental construction-related rules. "Construction-related
service" does not include general business services, such as legal or accounting
services, equipment maintenance or real estate sales commissions.