{"id":18221,"date":"2026-05-08T11:27:33","date_gmt":"2026-05-08T17:27:33","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=18221"},"modified":"2026-07-21T11:36:51","modified_gmt":"2026-07-21T17:36:51","slug":"select-water-solutions-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2026\/05\/08\/select-water-solutions-llc\/","title":{"rendered":"Select Water Solutions, LLC"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong><a href=\"https:\/\/realfile.tax.newmexico.gov\/26-06_Select%20Water%20Solutions%20LLC.pdf\" target=\"_blank\" rel=\"noopener\">26-06<\/a><\/strong><\/p>\n<p style=\"font-weight: 400;\">\u201cBy regulation, the secretary may require any person maintaining one or more places of business to report the person&#8217;s taxable gross receipts and deductions for each municipality or county \u2026 in which the person maintains a place of business.\u201d NMSA 1978, \u00a7 7-1-14(A) (1995, amended 2023).\u00a0 Here, Select Water Solutions receipts are from providing water management and fluid chemistry solutions, including selling and delivering water to oil and gas companies engaged in hydraulic fracking.<\/p>\n<p style=\"font-weight: 400;\">The hearing officer determined that Select qualifies as a \u201cutility\u201d under 3.1.4.13(B)(3) NMAC because it delivers water to the well sites via a pipeline.\u00a0 As such, Select\u2019s revenues are source to the relevant county where the wellhead is located and not to the City of Carlsbad where Select maintains a place of business.\u00a0 The hearing officer rejected that Select\u2019s services were oil and gas construction services under 3.2.1.11 NMAC, which would have resulted in the revenues being sourced to Carlsbad.<\/p>\n<p style=\"font-weight: 400;\">Alternatively, the hearing officer found that the Department\u2019s assessments\u2014 which followed after the Department first approved the refund claims and then reconsidered\u2014 were not timely because \u201cno assessment of tax may be made by the department after three years from the end of the calendar year in which payment of the tax was due \u2026\u201d NMSA 1978, Section 7-1-18(A) (2013, amended 2021)<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>26-06 \u201cBy regulation, the secretary may require any person maintaining one or more places of business to report the person&#8217;s taxable gross receipts and deductions for each municipality or county \u2026 in which the person maintains a place of business.\u201d NMSA 1978, \u00a7 7-1-14(A) (1995, amended 2023).\u00a0 Here, Select Water Solutions receipts are from providing [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-18221","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Select Water Solutions, LLC : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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