10/31/2006 06-18 The Taxpayer is a registered nurse who performed medical services for a New Mexico clinic as an independent contractor. The Taxpayer reported and paid gross receipts taxes on her receipts under the contract. Subsequently, the...
10/19/2006 06-17 The Taxpayers became residents of New Jersey in 1967, where they remained for over 30 years. In 1999, the Taxpayers sold their New Jersey home and moved to New Mexico. The Taxpayers did not retain ownership in any property or business...
09/14/2006 06-15 The Taxpayer changed her residence from New Mexico to Arizona in October 2003 and filed 2003 personal income tax returns in both states as a part-year resident. On her New Mexico return, the Taxpayer claimed a $4,335 credit for taxes paid to...
09/14/2006 06-16 The Taxpayer is a California limited partnership that owns several fast-food restaurants in New Mexico. Beginning in 1995, the partner in the Taxpayer’s Colorado office was responsible for payment of New Mexico gross receipts taxes....
09/06/2006 06-14 The Taxpayer owned two businesses in Albuquerque, New Mexico, which were operated primarily as gas stations and convenience stores. The Department audited the businesses, but the Taxpayer failed to provide any invoices, cash register tapes,...
08/11/2006 06-13 The Taxpayer is a New Mexico resident who took a job in California in mid-2000. Upon moving, the Taxpayer informed his car insurance company of his new address, but did not change his New Mexico driver’s license or registration....
08/10/2006 06-12 The Taxpayers unintentionally filed erroneous federal and state personal income tax returns for tax years 1998-2004. The error resulted from a misreading of the W-2 forms their CPA prepared for the Taxpayers’ wholly-owned S corporation....
06/22/2006 06-11 Dell Catalog Sales L.P. (“DCSLP”), a Texas limited partnership with no offices, stores, employees or sales agents in New Mexico, sells computers and related products to New Mexico consumers via mail and the internet. Following an...
06/19/2006 06-10 The Taxpayer is registered with the Department for payment of gross receipts, compensating, and withholding taxes. Because the Taxpayer’s average monthly tax payment exceeded $25,000, the Taxpayer was required to use one of the special...
05/09/2006 06-09 The taxpayer and his wife have rented the same house in Albuquerque since the mid-1990s. Although the taxpayer has had jobs in several different states during the last ten years, the taxpayer’s family remained in the couple’s home in...