§ 7-9-3.4. Definitions; construction, construction materials and construction-related services

As used in the Gross Receipts and Compensating Tax Act: 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; 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; and C. “ 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.