08/31/2000 00-26 Taxpayers were assessed gross receipts tax based upon compensation Mrs. Parrel received from performing services as a registered nurse and reported on a Federal Schedule C. Taxpayers argued that the compensation was received as an employee of a home...
08/23/2000 00-24 Taxpayer was assessed gross receipts on receipts reported on his Federal Schedule C. Taxpayer claimed that the compensation reported on his Schedule C was actually compensation received in the capacity of an employee and was therefore exempt from...
07/24/2000 00-23 The Taxpayer was assessed gross receipts tax based upon receipts reported to the IRS on his Federal Schedule C as receipts from engaging in business. Taxpayer argued that the receipts were wages, which were deductible, pursuant to Section 7-9-17....
07/21/2000 00-22 The Taxpayer paid the gross receipts tax due for February 2000 eleven days late and was assessed penalty and interest by the Department. The Taxpayer paid the penalty amount due but not the interest amount assessed. The Taxpayer protested the penalty...
07/19/2000 00-21 Taxpayer is engaged in the business of renting apartments. Taxpayer started business with two apartment units in 1991. At that time the Taxpayer was told by the Department to register for payment of gross receipts tax. In 1992 or 1993, the Taxpayer...
07/17/2000 00-20 Taxpayer is a corporation engaged in business in New Mexico. Due to the large dollar volume of the Taxpayer’s business, the Taxpayer is required to pay its monthly CRS taxes according to special payment procedures set out in Section 7-1-13.1 NMSA...
07/11/2000 00-19 Taxpayer is the sole proprietor of an environmental consulting business. Taxpayer had receipts from providing consulting services as well as reimbursements from the purchase of equipment, supplies and laboratory services. The Taxpayer did not pay...
06/29/2000 00-18 Taxpayer was married in March 1994. Her husband died in January 1996. In August 1998, the Department issued an assessment for gross receipts tax, penalty and interest due on the business income earned by the Taxpayer’s husband during the 1994 tax...
06/23/2000 00-17 Taxpayer claimed a deduction pursuant to Section 7-9-57 NMSA 1978 for a portion of his receipts from providing accounting services. Taxpayer was contracted to perform accounting services for a gallery in Santa Fe. The gallery was a subsidiary of a...
06/14/2000 00-16 Taxpayer worked as an independent contractor providing bulk mail delivery services to the United States Post Office. Taxpayer was not aware that he was required to report and pay gross receipts tax on his receipts from selling services. The...