12/04/2000 00-35 The Taxpayer was an independent contractor from 1996 through 1998 working for a County Government. In 1999 the Department assessed the Taxpayer for gross receipts tax, penalty and interest on her receipts from performing services. The Taxpayer...
11/29/2000 00-34 The Taxpayer was an independent contractor in 1996 working as a commissioned salesperson. In April 2000, following a limited scope audit, the Department assessed the Taxpayer gross receipts tax, penalty and interest on her commissions. The Taxpayer...
11/21/2000 00-33 The Taxpayer operates retail businesses in New Mexico, selling building materials. Following a field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from the sale of construction materials for which...
11/14/2000 00-32 In 1996, the Taxpayer worked as an independent contractor performing maintenance services. In April 2000, the Department assessed the Taxpayer gross receipts tax, penalty and interest on his 1996 business receipts. Taxpayer protested the assessment,...
11/13/2000 00-31 Taxpayer is a New Mexico school district registered with the Department for payment of withholding taxes. In May 2000, the Department assessed the Taxpayer a late-filing penalty for failing to file its CRS-1 report by the due date. The Taxpayer...
11/09/2000 00-30 The Taxpayer is engaged in the business of manufacturing. In 1998 the Taxpayer constructed a manufacturing facility in New Mexico, due in part to the tax credits available under New Mexico’s Investment Credit Act. In 1999 the Taxpayer filed an...
11/03/2000 00-29 Taxpayer, an artist, sold his artwork through consignment agreements with galleries located both inside and outside New Mexico. Taxpayer also owned a large warehouse in New Mexico, which he used as a studio and occasionally rented to film companies....
10/02/2000 00-28 The Taxpayer is a construction business based in Texas. In March 1998, after a standard field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from performing construction services in New Mexico. The...
09/19/2000 00-27 The Taxpayer was an unlicensed building contractor who entered into contracts to provide all materials and labor to complete a specified construction project. Taxpayer disclosed the name of his customer when making materials purchases, but purchased...
08/31/2000 00-25 The Taxpayer sells tangible personal property at both wholesale and retail. After a limited scope audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on resale receipts he deducted without obtaining NTTCs from his...