On August 5, 2020, the Taxpayer was assessed gross receipts tax for periods in 2017. On November 3, 2020, the Taxpayer submitted a formal protest of the assessment to the Department. The Taxpayer, who lived in Albuquerque, worked as an independent contractor for a company giving presentations at various conferences outside the state in 2017, while also working from home. Because the money he received from performing these services was from outside of the state, and because the non-profit entity he worked for was located outside the state, the Taxpayer argued that he was not required to file and pay gross receipts tax. However, evidence presented suggested that some of the services, though not all, were performed in New Mexico. For the receipts to be not taxable, the Taxpayer was required to maintain clear records to support which services were performed outside of the state. The Taxpayer was able to provide support that some of the payments received were for services performed outside of the state but was not able to provide clear evidence of the location of the other services. Since this was the case, the Hearing Office allowed an abatement of the assessment where documentation could be provided that the receipts were not taxable and ordered that the Taxpayer was liable for the remaining receipts.