Sales of services by a waste management consulting service to a governmental waste authority for resale were determined to be deductible from New Mexico gross receipts for sales and use tax purposes. The sales were tax exempt because the consulting service provider received a nontaxable transaction certificate (NTTC) from the authority who was subject to the Government gross receipts tax on its sales of garbage collection services. It was determined that the services sold did not need to be identical to the services sold by the authority. Sales of a service for resale are exempt from sales and use tax if the buyer delivers an NTTC to the seller, and the buyer resells the service in the ordinary course of business. The services sold on the second transaction do not need to be identical to the services purchased in the first transaction. The services provided by the consulting service included managing the authority’s day-to-day operations, collecting trash, and operating a landfill. The authority sold trash collection services to its customers. The sales of services by the consulting service to the authority were tax exempt because the consulting service received and accepted the NTTC in good faith from the authority. (In the Matter of the Protest of Southern Oasis, Inc., New Mexico Taxation and Revenue Department, No. 13-06, March 6, 2013)