07/11/2000 00-19 Taxpayer is the sole proprietor of an environmental consulting business. Taxpayer had receipts from providing consulting services as well as reimbursements from the purchase of equipment, supplies and laboratory services. The Taxpayer did not pay...
06/29/2000 00-18 Taxpayer was married in March 1994. Her husband died in January 1996. In August 1998, the Department issued an assessment for gross receipts tax, penalty and interest due on the business income earned by the Taxpayer’s husband during the 1994 tax...
06/23/2000 00-17 Taxpayer claimed a deduction pursuant to Section 7-9-57 NMSA 1978 for a portion of his receipts from providing accounting services. Taxpayer was contracted to perform accounting services for a gallery in Santa Fe. The gallery was a subsidiary of a...
06/14/2000 00-16 Taxpayer worked as an independent contractor providing bulk mail delivery services to the United States Post Office. Taxpayer was not aware that he was required to report and pay gross receipts tax on his receipts from selling services. The...
06/06/2000 00-15 In 1997, the Department notified the Taxpayer of discrepancies between business income reported on his 1994 federal income tax return and amounts reported to the Department for gross receipts tax purposes. Taxpayer was unable to explain the...
05/16/2000 00-14 Taxpayer operated a pharmacy in New Mexico during the period 1994-1997. On several occasions, Taxpayer called the Department to inquire if all sales to government agencies were exempt and was consistently told that receipts from sales of tangible...
05/10/2000 00-13 Taxpayer is engaged in selling Native American jewelry, pottery and paintings. In 1993 the Taxpayer entered into a joint venture with a Colorado business to purchase and sell Native American jewelry throughout the west. In November 1995, the...
04/17/2000 00-12 Taxpayers owned a business that was closed in May 1990. At that time, the Taxpayers were behind in reporting and paying gross receipts taxes. Because the Taxpayers did not notify the Department they had stopped doing business, the Department issued a...
03/30/2000 00-11 A claim for refund was filed by a successor to a business which operated under a liquor license. The Department had issued a provisional assessment, estimating the gross receipts tax liability of the business for periods for which returns had not been...
03/20/2000 00-10 In 1996, taxpayer moved to New Mexico from Illinois and became a New Mexico resident. In 1998, taxpayer received a payment under the terms of a phantom stock agreement. The payment represented deferred compensation for work taxpayer performed for his...