03/15/2000 00-09 Taxpayer had receipts from a contract with the New Mexico State Library to coordinate the production of a manual for the statewide reading program. Under the contract the Taxpayer was to purchase materials and services necessary to produce the manual....
03/03/2000 00-08 Taxpayer provides plumbing services to general contractors. Beginning in 1993, Taxpayer reported and paid gross receipts tax on its receipts. In 1996, Taxpayer's president learned the company would be entitled to a deduction if it obtained NTTCs from...
03/01/2000 00-07 Taxpayer provides hoof-trimming services to local dairies. After reviewing written information provided by the Department, Taxpayer concluded that his receipts from these services were exempt from gross receipts tax under Section 7-9-19, which...
02/22/2000 00-06 Taxpayers received compensation for managing a small, family owned business owned by Mr. Garoutte's mother-in-law. Taxpayers did not receive an hourly wage or salary, but drew down small amounts as they were needed or the business could afford to pay,...
02/04/2000 00-05 Taxpayer provided on-site set up services for mobile home dealers. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on his 1995 federal income tax return and the receipts reported for...
02/01/2000 00-04 Kmart Corporation created a wholly owned subsidiary, Kmart Properties, Inc., ("KPI") and transferred all of its domestic trademarks, tradenames and service marks, ("the Marks") to KPI. KPI licensed them back to Kmart and Kmart paid KPI a royalty fee...
01/20/2000 00-03 Taxpayer provided proofreading services to a professional court reporting service. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on her 1995 federal income tax return and the...
01/14/2000 00-02 Taxpayer provided photography services to an advertising publication. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on their 1995 federal income tax return and the receipts reported...
01/11/2000 00-01 Taxpayer provided photography services to an advertising publication. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on their 1995 federal income tax return and the receipts reported...