11/25/2008 08-05 The Taxpayer is distributor who is licensed to sell cigarettes in New Mexico. Â As a distributor, the Taxpayer must purchase stamps from the Department. Â The Department sells cigarette stamps in numbered rolls, and each stamp...
11/03/2009 09-06 The Taxpayer is a New Mexico corporation. On June 16, 2008, the Department assessed the Taxpayer for gross receipts tax and withholding tax for the period ending August 31, 2007, as well as penalty and interest. Â In April 2008, the...
10/28/2009 09-05 The Taxpayers were residents of New Mexico during the 2005 and 2006 tax years.  The Department conducted a limited scope audit of the Taxpayers’ gross receipts taxes for those years  and issued assessments for...
10/14/2009 09-04 The Taxpayer is a New Mexico corporation engaged in the business of residential and commercial construction and remodeling. Â The Taxpayer contracted in 2006 to remodel cabins, was billed directly for materials and supplies paying gross...
08/07/2009 09-03 The Taxpayer was in the business of residential construction. Â The Department assessed Taxpayer for failure to pay gross receipts and withholding taxes for the period October 1, 2003 through May 31, 2006. Â The Department waived...
04/29/2009 09-02 The Taxpayer operated a retail hardware store in New Mexico, and was also a construction contractor. Â An audit of the Taxpayer by the Department revealed that the Taxpayer did not have all necessary Nontaxable Transaction Certificates...
03/30/2009 09-01Â This is a successor in business case. Â Taxpayer was the secretary and a director of CLC, a corporation owned by his brother that provided computer-aided drafting services and designs for homes. Â The corporation...