This page is currently under revision by the Petroleum Storage Tank Bureau

Some of the information in this page may be outdated or incorrect. Please contact Dominic McBride @ dominic_mcbride@nmenv.state.nm.us for further information.

Sample Invoice

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INSTRUCTIONS FOR NEW INVOICING FORMATS

Please use the attached invoicing formats for all work done for State-lead or reimbursement jobs. The listed information must be provided in the order specified in the format. Sample formats for time and materials and fixed fee/lump sum jobs are attached. INVOICES INCOMPATIBLE WITH THIS FORMAT WILL NOT BE PROCESSED.

TIME AND MATERIALS INVOICES

Invoice Header: this header should include:

  1. Company name, address, and telephone number;
  2. Client's name, address, telephone number, and vendor's (payee's) Federal Tax ID number;
  3. Invoice date and number;
  4. Name of site, phase #/task #/ or MSA, and workplan approval letter date;
  5. Billing period;

Professional Services:

Each labor charge line item must include date of service, employee name, brief description of work performed, job title, rate, hours, and amount. Job titles must correspond to the Department's Contractor Fee Schedule. Timesheets are not necessary to back up charged hours.

Expenses:

  1. Taxable Expenses: expenses subject to the New Mexico Gross Receipts Tax (NMGRT). Enter the expense, rate, number of units, and amount.
  2. Non-taxable Expenses: expenses that have NMGRT included in the charge. Enter the expense, rate, number of units, and amount.

Subcontractors: list items exactly as for the Expense category.

Documentation to support expense and subcontractor charges must be submitted with the invoice.

Subtotal the invoice. Indicate the NMGRT rate used, the tax base (invoice amount subject to the NMGRT), and the amount of tax due.

Calculate the grand total.

FIXED FEE/LUMP SUM/PAY-FOR-PERFORMANCE INVOICES

For "Pay-For-Performance" and Fixed Fee contract invoices, list only header information, description of the service rendered, cost of the deliverable, subtotal amount, NMGRT amount, and the invoice total. No time and materials documentation will be required for this invoice format.

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                    EXAMPLE: TIME AND MATERIALS FORMAT 


                             COMPANY NAME
                               ADDRESS
                                PHONE

CLIENT NAME                                                   DATE
ADDRESS                                                  INVOICE #
VENDOR (PAYEE) FEDERAL TAX I.D. #


NAME OF SITE
PHASE #. TASK#, OR MSA
WORKPLAN APPROVAL LETTER DATE

BILLING PERIOD


PROFESSIONAL SERVICES         JOB TITLE       RATE   HOURS  AMOUNT
---------------------         ---------       ----   -----  ------

NAME OF EMPLOYEE
DATE OF SERVICE
BRIEF DESCRIPTION OF WORK PERFORMED


EXPENSES
--------

TAXABLE EXPENSES                              RATE   UNITS  AMOUNT

NON TAXABLE EXPENSES                          RATE   UNITS  AMOUNT


SUBCONTRACTORS
--------------

SUBCONTRACTORS (TAXABLE)                      RATE  UNITS  AMOUNT

SUBCONTRACTORS (NON TAXABLE)                   RATE  UNITS  AMOUNT


INVOICE SUB-TOTAL                                           AMOUNT
-----------------


NMGRT                                   TAX RATE  TAX BASE  AMOUNT
-----


INVOICE TOTAL                                               AMOUNT
-------------


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                 SAMPLE: TIME AND MATERIALS FORMAT


                       BEDROCK REMEDIATION
                      2222 BOGGIE BOGGIE AVE.
                     JETSON CITY, OUTERSPACE


YOGI BEAR OIL                                             1-Sep-94
123 BOO BOO PLACE                                            90101
YELLOWSTONE PARK
850-0111101


UNM PIT
PHASE 1
8/1/94

BILLING PERIOD 8-1-94 TO 8-31-94

PROFESSIONAL SERVICES      JOB TITLE           RATE  HOURS  AMOUNT
---------------------      ---------           ----  -----  ------

FLINTSTONE, FRED           PRINCIPAL          100.00     1 $100.00
8/1/94
PROJECT OVERSIGHT
RUBBLE, BARNEY             SENIOR SCIENTIST    80.00     1  $80.00
8/2/94
REVIEW WORKPLAN
FLINTSTONE, WILMA          PROJECT MANAGER     60.00     1  $60.00
8/3/94
PROJECT MANAGEMENT
RUBBLE, BETTY              STAFF SCIENTlST     50.00     1  $50.00
8/4/94
PROJECT COORDINATION
RUBBLE, BAM BAM            FIELDTECH 1         40.00     1  $40.00
8/5/94
MONITOR AND SAMPLE WELLS
FLINTSTONE, PEBBLES        DRAFTSPERSON 2      40.00     1  $40.00
8/6/94
DRIFT SITE PLANS
SLADE, MR.                 ADMINISTRATOR       40.00     1  $40.00
8/7/94
PROJECT BUDGETING
CLEAVER, JUNE              SECRETARY           20.00     1  $20.00
8/8/94
REPORT PREPARATION
CLEAVER, WARD              CLERK               10.00     1  $10.00
8/9/94
COPYING

INVOICE SUB-TOTAL
PROFESSIONAL SERVICES
---------------------                                      -------
                                                           $440.00



                        BEDROCK REMEDIATION
                       2222 BOGGIE BOGGIE AVE.
                      JETSON CITY, OUTERSPACE


YOGI BEAR OIL                                             1-Sep-94
123 BOO BOO PLACE                                            90101
YELLOWSTONE PARK
850-0111101


UNM PlT
PHASE 1
8/1/94

EXPENSES                                       RATE  UNITS  AMOUNT
--------                                       ----  -----  ------

TAXABLE EXPENSES

BAILERS                                        2.00   5.00  $10.00
PID METER (PER DAY)                           75.00   1.00  $75.00
TELEPHONE (AT COST)                           19.00   1.00  $19.00
COPIES (PER COPY)                              0.05  20.00   $1.00
BACKHOE-LIGHT DUTY (PER DAY)                 125.00   1.00 $125.00
MILEAGE (PER MILE)                             0.25  20.00   $5.00
PER DIEM (PER DAY)                            65.00   1.00  $65.00

INVOICE SUB-TOTAL
TAXABLE EXPENSES 
-----------------                                          -------
                                                           $300.00

NONTAXABLE EXPENSES
 
SHIPPING - UPS                                15.87   1     $15.87
SPACELEY WELL SUPPLIES                        26.45   1     $26.45

INVOICE SUB-TOTAL
NONTAXABLE EXPENSES                               
-------------------                                        -------
                                                            $42.32



                         BEDROCK REMEDIATION
                        2222 BOGGIE BOGGIE AVE.
                       JETSON CITY, OUTERSPACE


YOGI BEAR OIL                                             1-Sep-94
123 BOO BOO PLACE                                            90101
YELLOWSTONE PARK
850-0111101



UNM PlT
PHASE 1
8/1/94 

SUBCONTRACTOR                                 RATE  UNITS   AMOUNT
-------------                                 ----  -----   ------

TAXABLE SUBCONTRACTOR

NMED LABS                                    95.00   2.00  $190.00
EPA MOD 8015

INVOICE SUB-TOTAL
TAXABLE SUBCONTRACTOR 
---------------------                                      -------
                                                           $190.00

NONTAXABLE SUBCONTRACTOR

THRILLER DRILLING                           1950.00  1.00 $1950.00
DRILL 3 MONITOR WELLS

INVOICE SUB-TOTAL
NONTAXABLE SUBCONTRACTOR 
------------------------                                 ---------
                                                         $1,950.00

INVOICE SUB-TOTAL 
-----------------                                        ---------
                                                         $2,922.32

NMGRT                                   5.8125%  $930.00    $54.06

INVOICE TOTAL 
-------------                                            ---------
                                                         $2,976.38

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   SAMPLE: FIXED FEE BID, PAY-FOR-PERFORMANCE, OR LUMP SUM FORMAT


                        AL BUNDY & ASSOCIATES
                            1711 PEG AVE.
                              828-2433



ROCKY'S OIL COMPANY                                        8/31/94
P.O. BOX 1622                                          INV.#936021
ALBUQUERQUE, N.M. 87115
85-1234567


BRUNO'S ROAD HOUSE
PHASE 4
7/1/94

BILLING PERIOD 8-1-94 TO 8-31-94


SERVICES RENDERED
-----------------

INSTALLATION OF RECLAMATION SYSTEM


APPROVAL OF AS-BUILT                                   $120,000.00



SUB-TOTAL 
---------    
                                                       $120,000.00


NMGRT                              5.8125%  $120,000.00  $6,975.00


INVOICE TOTAL 
-------------    
                                                       $126,975.00

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Send comments, questions, bug reports to Jenny Smith at the NM Environment Department. Last modified on August 31, 1997