10/27/1997 97-40 TP received an assessment for GRT which resulted from a Schedule C tape match. TP claimed that he was not engaged in business and that his sales were isolated and occasional. Protest denied. Back to Tax Decisions & Orders
10/22/1997 97-38 TP claimed that they did not have sufficient nexus in NM for the gross receipts tax to be imposed. Protest denied. Back to Tax Decisions & Orders
10/20/1997 97-37 TP claimed that the imposition of the gross receipts tax on their commissions was a “double taxation” and that their receipts were received in a disclosed agency capacity. TP also argued that they were not negligent for the purposes of Section 7-9-69....
10/07/1997 97-36 TP claimed their services were being resold and were 100% deductible. Sufficient documentation to claim a deduction could not be produced for most of the transactions. When a Type 5 NTTC was produced the requirements under 7-9-48 were not met. Protest...
09/26/1997 97-35 TP argued that interest should not be assessed on the amount of tax due because of the length of time it took the department to assess the tax. Protest denied. Back to Tax Decisions & Orders
09/16/1997 97-34 TP argues that imposing the compensating tax on the purchase of a mobile home purchased out-of state is a violation of their constitutional right to establish a home. Protest denied. Back to Tax Decisions & Orders
08/28/1997 97-33 TP argues that his wages are not subject to federal income tax or NM income tax. TP is not entitled to a refund of the taxes withheld from this wages. Protest denied. Back to Tax Decisions & Orders
08/22/1997 97-31 TP failed to prove that the services being performed were not R&D services and that the product was not initially used in NM. The receipts are subject to the GRT. The TP is also liable for CIT. Protest denied. Back to Tax Decisions & Orders
08/12/1997 97-30 TP claimed that the department should pay interest on a claim of investment credit – from the time the application was made to when it was approved. Protest denied. Back to Tax Decisions & Orders
08/04/1997 97-29 TP claimed that they were not negligent for filing a late payment (special payment method) and penalty should not be imposed. TP also protested the assessment of interest when the payment was only one day late. Protest denied Back to Tax Decisions...