In a hearing by the Texas Administrative Hearings Section (AHS), a taxpayer was found liable for taxes associated with parking lot construction because the parking lot was repaired, not newly constructed. For the taxpayer’s services to have been considered nontaxable, the work would have had to been actual new construction, which would have involved removing the entire asphalt parking lot, down to the dirt, and then replacing it, in this case, with concrete. During the original audit, the auditor requested to see the contract so that the scope of work could be determined but the taxpayer was unable to fulfill the request. The AHS made it clear that the burden of proof was on the taxpayer to show the services should be excluded from tax as new construction. (Texas Comptroller of Public Accounts, Hearing No. 200401397H, Decided January 7, 2004)