03/07/2001 01-02 Taxpayer protested the assessment of gross receipts tax on the basis that he had moved to New Mexico from California and was a mechanic who should not be expected to understand the nuances of how taxes apply in New Mexico. The Taxpayer also argued...
02/26/2001 01-01 Taxpayer protested only the imposition of penalty with respect to gross receipts tax and gasoline tax returns which were filed late. The Taxpayer's bookkeeper and office manager was a long time employee who was responsible for preparing and filing its...
12/14/2000 00-39 Taxpayer protested the imposition of interest due to the late payment of taxes. The late payment was caused by the fact that the Taxpayer’s bookkeeper had embezzled the tax monies and had concealed the fact that taxes were not being paid. When the...
12/13/2000 00-38 The Taxpayer is a certified public accountant engaging in business in New Mexico. The Department conducted an audit of the Taxpayer's gross receipts tax reporting using the Taxpayer's bank records. Based on the Taxpayer's bank deposits, the Department...
12/08/2000 00-37 Taxpayer sold computers and related hardware to customers in New Mexico. The Taxpayer sold the computers pursuant to contracts which either provided that the title to the merchandise passed at the Taxpayer's shipping location, its out-of-state...
12/06/2000 00-36 The Taxpayer is engaged in performing construction services as an independent contractor. The Department assessed the Taxpayer for gross receipts tax, penalty and interest on business income reported on his 1995 federal income tax return but not...
12/04/2000 00-35 The Taxpayer was an independent contractor from 1996 through 1998 working for a County Government. In 1999 the Department assessed the Taxpayer for gross receipts tax, penalty and interest on her receipts from performing services. The Taxpayer...
11/29/2000 00-34 The Taxpayer was an independent contractor in 1996 working as a commissioned salesperson. In April 2000, following a limited scope audit, the Department assessed the Taxpayer gross receipts tax, penalty and interest on her commissions. The Taxpayer...
11/21/2000 00-33 The Taxpayer operates retail businesses in New Mexico, selling building materials. Following a field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from the sale of construction materials for which...
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,...