{"id":4421,"date":"2015-06-12T16:21:33","date_gmt":"2015-06-12T22:21:33","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4421"},"modified":"2026-04-11T13:30:09","modified_gmt":"2026-04-11T19:30:09","slug":"csw-contractors-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/06\/12\/csw-contractors-inc\/","title":{"rendered":"CSW Contractors, Inc."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">06\/12\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-18_csw_contractors.pdf\">15-18<\/a><\/p>\n<p>On January 10, 2013, the Taxpayer applied for a refund for gross receipts taxes paid for tax periods May 1, 2012 through September 30, 2012.\u00a0 The Department granted a partial refund on September 11, 2013.\u00a0\u00a0 The reasons provided for the partial denial were that the rubber liners were used in a construction project and were construction material, and also that some of the receipts were for construction services.\u00a0 The Taxpayer filed a protest to the partial denial of the refund on January 29, 2014.\u00a0 The Taxpayer is a solution provider for heavy civil construction projects.\u00a0 During the period in question, the Taxpayer bought pond liners from another company, and then sold them to an entity working on behalf of a County government in New Mexico.\u00a0 When purchasing the pond liners, the Taxpayer issued a Type 6 Nontaxable Transaction Certificate (NTTC), and indicated that the pond liners were construction material that would become an ingredient or component part of a construction project that would be subject to gross receipts tax.\u00a0 The Taxpayer then sold the pond liners to the third entity, and installed them at that company\u2019s site.\u00a0 That company executed a Type 9 NTTC to the Taxpayer for the purchase of the pond liners.\u00a0 The pond liners were sold to a government agent, acting on behalf of the County, who issued industrial revenue bonds to fund the project.\u00a0 The Taxpayer charged and collected gross receipts tax on the sale of the pond liners to this entity.\u00a0 Later, the Taxpayer filed for refund, arguing that the receipts were deductible under Section 7-9-54 NMSA 1978.\u00a0 At the hearing, the Department argued that, because a Type 6 NTTC was used in the purchase of the pond liners, and the pond liners were purchased as construction material, the Taxpayer could not then argue that the liners were not part of a construction project when attempting to take the deduction provided in Section 7-9-54, which specifically excludes construction materials.\u00a0\u00a0 The Hearing Officer found that the first sale of the pond liners to the Taxpayer really determined that the pond liners were construction material, rather than tangible personal property.\u00a0 The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>06\/12\/2015 15-18 On January 10, 2013, the Taxpayer applied for a refund for gross receipts taxes paid for tax periods May 1, 2012 through September 30, 2012.\u00a0 The Department granted a partial refund on September 11, 2013.\u00a0\u00a0 The reasons provided for the partial denial were that the rubber liners were used in a construction project [&hellip;]<\/p>\n","protected":false},"author":1,"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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4421","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSW Contractors, Inc. : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/06\/12\/csw-contractors-inc\/\" 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