{"data":{"id":"us-nm/7-9-3.4","jurisdiction":"us-nm","citation":"7-9-3.4","heading":"Definitions; construction, construction materials and construction-related services.","body":"As used in the Gross Receipts and Compensating Tax Act:\nA. \"construction\" means:\n(1) the building, altering, repairing or demolishing in the ordinary course of business any:\n(a) road, highway, bridge, parking area or related project;\n(b) building, stadium or other structure;\n(c) airport, subway or similar facility;\n(d) park, trail, athletic field, golf course or similar facility;\n(e) dam, reservoir, canal, ditch or similar facility;\n(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;\n(g) sewerage, water, gas or other pipeline;\n(h) transmission line;\n(i) radio, television or other tower;\n(j) water, oil or other storage tank;\n(k) shaft, tunnel or other mining appurtenance;\n(l) microwave station or similar facility;\n(m) retaining wall, wall, fence, gate or similar structure; or\n(n) similar work;\n(2) the leveling or clearing of land;\n(3) the excavating of earth;\n(4) the drilling of wells of any type, including seismograph shot holes or core drilling; or\n(5) similar work;\nB. \"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\nC. \"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.","path":["Chapter 7 - Taxation","ARTICLE 9 Gross Receipts and Compensating Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"5715f7f00d52e0ef83aa3ec65bbaecf6aff11bf92d4a1b61d64a56dc47869610","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-3.3","next":"us-nm/7-9-3.5"},"notice":"GroundRules: Original legal text. Not legal advice."}