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M. L. Roush Construction



TP, a licensed contractor, constructed three homes, lived in them for a short period of time and then sold them. TP protested the assessment of gross receipts tax, arguing 1) the sales were isolated and occasional; 2) because he paid gross receipts tax on the materials & services used to build the homes, taxing his receipts would be a double taxation; and 3) some of the bank deposits picked up by the auditor were loans, not receipts from services. Held: sales of three homes in three years do not qualify as isolated or occasional; there is no prohibition against double taxation; taxpayer failed to meet his burden of proof concerning the loans. Protest denied.