11/14/2000 00-32 In 1996, the Taxpayer worked as an independent contractor performing maintenance services. In April 2000, the Department assessed the Taxpayer gross receipts tax, penalty and interest on his 1996 business receipts. Taxpayer protested the assessment,...
Tax Decisions & Orders
Moriarty Municipal Schools
11/13/2000 00-31 Taxpayer is a New Mexico school district registered with the Department for payment of withholding taxes. In May 2000, the Department assessed the Taxpayer a late-filing penalty for failing to file its CRS-1 report by the due date. The Taxpayer...
Rea Magnet Wire Company, Inc.
11/09/2000 00-30 The Taxpayer is engaged in the business of manufacturing. In 1998 the Taxpayer constructed a manufacturing facility in New Mexico, due in part to the tax credits available under New Mexico’s Investment Credit Act. In 1999 the Taxpayer filed an...
Brian Blount
11/03/2000 00-29 Taxpayer, an artist, sold his artwork through consignment agreements with galleries located both inside and outside New Mexico. Taxpayer also owned a large warehouse in New Mexico, which he used as a studio and occasionally rented to film companies....
Quality Exteriors, Inc.
10/02/2000 00-28 The Taxpayer is a construction business based in Texas. In March 1998, after a standard field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from performing construction services in New Mexico. The...
Ronald and Gloria Frost
09/19/2000 00-27 The Taxpayer was an unlicensed building contractor who entered into contracts to provide all materials and labor to complete a specified construction project. Taxpayer disclosed the name of his customer when making materials purchases, but purchased...
Layton Talbott d/b/a Silk & Stones
08/31/2000 00-25 The Taxpayer sells tangible personal property at both wholesale and retail. After a limited scope audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on resale receipts he deducted without obtaining NTTCs from his...
Thomas M. and Martha L. Parrell
08/31/2000 00-26 Taxpayers were assessed gross receipts tax based upon compensation Mrs. Parrel received from performing services as a registered nurse and reported on a Federal Schedule C. Taxpayers argued that the compensation was received as an employee of a...
Michael L. Flure
08/23/2000 00-24 Taxpayer was assessed gross receipts on receipts reported on his Federal Schedule C. Taxpayer claimed that the compensation reported on his Schedule C was actually compensation received in the capacity of an employee and was therefore exempt from...
Dr. Edward E. Gilmour
07/24/2000 00-23 The Taxpayer was assessed gross receipts tax based upon receipts reported to the IRS on his Federal Schedule C as receipts from engaging in business. Taxpayer argued that the receipts were wages, which were deductible, pursuant to Section 7-9-17....