02/04/1999 99-10 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
02/04/1999 99-09 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
02/02/1999 99-06 The taxpayer was audited for Highway Use Taxes under Section 7-15A-1 et seq. and Section 7-16A-1 et seq. As a result of the audit the taxpayer was assessed based on the calculation of a 37.3% error rate. The taxpayer successfully challenged the method...
02/01/1999 99-05 Taxpayer contested the assessment of penalty and interest based upon the undue amount of time (over one year) which elapsed between the time the audit of the taxpayer commenced and when the assessment was issued. Â Although the Department...
01/27/1999 99-04 The Taxpayer protested the assessment of gross receipts tax and interest based upon her inability to pay the assessment. Â A taxpayer's inability to pay an assessment is not a defense to the assessment. Â The Department may only...
01/25/1999 99-03 The Taxpayer is a roofing consultant to licensed contractors. In the ordinary course of his business, the Taxpayer uses a special tool he invented to drill into a customer’s roof and remove a cross section of the roof itself. The...
01/21/1999 99-02 Taxpayer provides janitorial services in New Mexico. Â Taxpayer requires its customers to provide a place to store cleaning supplies and cleaning equipment on the customer's premises and it informs its customers that they own the cleaning...
01/04/1999 99-01 Taxpayer worked as a commissioned salesperson whose entire compensation was derived from commissions generated on merchandise sold. Â Taxpayer contested the assessment of gross receipts tax upon his commissions claiming that they were...