2001

09/18/2001 01-23 The Taxpayer has been engaged in business in New Mexico since 1990.  In early 1998, the Taxpayer was informed that for the report period of January-June 1997, the Department had no record of receiving the Taxpayer’s CRS...

09/12/2001 01-22 In 1996, the Taxpayer worked as an independent contractor performing auto repair services. The Taxpayer was not aware that New Mexico gross receipts tax applied to his receipts from working as an independent contractor.  Therefore, the...

08/31/2001 01-21 The Taxpayer protested an assessment of gross receipts tax, penalty and interest on the grounds that he was financially unable to pay the assessment. Protest Denied.  Inability to pay an assessment of tax is not a defense to the liability....

08/30/2001 01-19 In this consolidated protest, the Taxpayers were hospitals which had claimed deductions, pursuant to Section 7-9-54, for their receipts from Medicare for providing tangible personal property to Medicare covered patients. The Department denied the...

08/30/2001 01-20 During 1995, the Taxpayer worked as an independent contractor for a company that manufactured computer devices while his wife worked as an independent contractor for an employment agency. Although the Taxpayer was performing services on a manufactured...

08/22/2001 01-18 In February 2000, the Taxpayers filed their 1999 personal income tax returns reporting zero federal adjusted gross income on their federal income tax return and reporting zero New Mexico taxable income and zero New Mexico tax due on their state...

08/16/2001 01-17 In November 1997, the Taxpayer began selling tobacco products at retail. The Taxpayer purchased the products she sold from tobacco wholesalers. The Taxpayer then entered into buydown and shelf-display contracts with various cigarette manufacturers....

08/01/2001 01-15 Taxpayers opened a retail clothing store in May 1998.  Recognizing their lack of business experience, the Taxpayers hired a CPA and an attorney for the specific purpose of insuring that all required tax and legal forms were filed...

08/01/2001 01-16 Taxpayer is a federal contractor involved in developing software for the government.  In 1995, the corporation hired an office manager to handle the company’s financial records and accounting systems.  In July...

07/30/2001 01-14 The Taxpayer was assessed gross receipts tax on his gross receipts from performing services as an independent contractor, severing timber which was owned by another person. The Taxpayer had not reported or paid gross receipts tax on his receipts,...