Because of the many changes made annually to the Gross Receipts and Compensating Act, a new measure to avoid these tracking and signing order problems has been passed. Effective July 1, 2003, there will be a new definition of “gross receipts” along with the reorganization of certain gross receipts (sales) and compensating (use) tax statutes. The definition is amended to incorporate the additional definitions of gross receipts relating to mobile telecommunications services. Further, the definitions of “construction,” “engaging in business,” “prescription drugs,” and “construction material” are removed from Sec. 7-9-3 NMSA 1978. The legislation enacts a new statute for the purpose of defining “construction” and “construction material.” However, the definition of “construction material” is not altered from its current state, and the definition of “construction” contains a technical change and is not substantively altered. (Ch. 272 (H.B. 126), Laws 2003, January 27, 2003.)