N.M. Code R. § 3.2.20.18 – Receipts from Services - Refuse Collection, Refuse Disposal and Sewage

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from performing refuse collection, refuse disposal or sewage services are governmental gross receipts regardless of how or for whom they are performed.
B. Refuse collection services include picking up the refuse, transporting the refuse to a disposal site and disposing of the refuse. Receipts from operating a landfill by itself and not as part of a service of picking up, transporting and disposing of refuse are receipts from a refuse disposal service. Similarly, operation of a septic disposal service is a refuse disposal service.
C. Example: City X operates both a landfill and a refuse collection service. X charges each residential and commercial customer a monthly fee to pick up refuse at the residence or business, transport the refuse to the landfill and dump the refuse properly at the landfill. The landfill also charges commercial refuse collection firms for the privilege of disposing of refuse collected by them in the landfill. The receipts from X's refuse collection service are governmental gross receipts. X's receipts from the landfill charges to the private refuse collection companies are also governmental gross receipts.
[6/28/91, 10/2/92, 11/15/96; 3.2.20.18 NMAC - Rn, 3 NMAC 2.100.18, 4/30/01]