Section 7-9-3.4 - Definitions; construction and construction materials. - New Mexico Statutes

7-9-3.4. Definitions; construction and construction materials.

As used in the Gross Receipts and Compensating Tax Act [7-9-1 NMSA 1978]:   

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; and   

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.