---
type: "Bill"
title: "\"CONSTRUCTION MATERIAL\" IN GROSS RECEIPTS ACT"
description: "\"CONSTRUCTION MATERIAL\" IN GROSS RECEIPTS ACT"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2018"
identifier: "HB 245"
citation: "New Mexico HB 245 (2018)"
classification: ["bill"]
subjects: ["TAXATION", "GROSS RECEIPTS & COMPENSATING"]
status: "enacted"
primary_sponsors: ["Gentry, Nate", "Trujillo, Carl", "Trujillo, Linda M."]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2018-01-26"
last_action: "2018-03-03"
source: "openstates"
source_identifier: "ocd-bill/aee9ef45-9daf-4c9d-b0e8-bc24b83bdba6"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=245&year=18"
source_hash: "8d19af49571143a8e76eac026d8bd5bfcd2627fe2e095e19e6e96555c9602107"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nm"]
---

# New Mexico HB 245 (2018) — "CONSTRUCTION MATERIAL" IN GROSS RECEIPTS ACT

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **FH substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/18%20Regular/bills/house/HB0245FHS.HTML)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/18%20Regular/final/HB0245.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/18%20Regular/bills/house/HB0245.HTML)

## Votes

- senate passage — **35–0** (pass) · upper
- house passage — **65–0** (pass) · lower

## Sponsors

- Gentry, Nate — primary (person)
- Trujillo, Carl — primary (person)
- Trujillo, Linda M. — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-26** not printed House Rules and Order of Business Committee
- **2018-01-30** withdrawn from committee `withdrawal`
- **2018-01-30** germane & printed
- **2018-01-30** referred to House Taxation and Revenue Committee `referral-committee`
- **2018-02-02** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2018-02-06** floor substitute adopted
- **2018-02-06** passed House `passage`
- **2018-02-07** Sent to Senate Corporations and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2018-02-10** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2018-02-14** passed Senate `passage`
- **2018-02-14** House concurred in Senate amendments
- **2018-03-03** Signed `executive-signature`
- **2018-02-13** DO PASS committee report adopted `committee-passage-favorable`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aee9ef45-9daf-4c9d-b0e8-bc24b83bdba6`. Confidence: reported (aggregated from official New Mexico legislature records).