05/07/2001
The Taxpayer, a resident of New Mexico, was assessed gross receipts tax, penalty and interest based upon gross receipts from a business or occupation reported on his Federal Schedule C which were not reported to the Department for gross receipts tax purposes. The Taxpayer established that all of the receipts in issue were earned for work performed in Bosnia. Taxpayer’s protest was granted and the Department was ordered to abate the assessment in its entirety.