02/12/1998 99-13 Taxpayer filed a 1994 personal income tax return as a first-year resident having income earned in New Mexico and another state. Taxpayer did not understand New Mexico’s method of allocating income between New Mexico and the other state and therefore...
02/09/1999 99-12 Taxpayers performed road construction services for governmental entities who told Taxpayers that they were exempt from gross receipts tax. No part of the Taxpayers' receipts were exempt or deductible from tax because there is no exemption or...
02/04/1999 99-08 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
02/04/1999 99-11 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
02/04/1999 99-07 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
02/04/1999 99-10 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
02/04/1999 99-09 Taxpayer is an authorized Sears retailer who operates a Sears Retail sales facility on behalf of Sears. All merchandise it sells is owned by Sears and Sears pays gross receipts tax on 100% of the sales price of merchandise sold by the Taxpayer. The...
02/02/1999 99-06 The taxpayer was audited for Highway Use Taxes under Section 7-15A-1 et seq. and Section 7-16A-1 et seq. As a result of the audit the taxpayer was assessed based on the calculation of a 37.3% error rate. The taxpayer successfully challenged the method...
02/01/1999 99-05 Taxpayer contested the assessment of penalty and interest based upon the undue amount of time (over one year) which elapsed between the time the audit of the taxpayer commenced and when the assessment was issued. Although the Department did not...
01/27/1999 99-04 The Taxpayer protested the assessment of gross receipts tax and interest based upon her inability to pay the assessment. A taxpayer's inability to pay an assessment is not a defense to the assessment. The Department may only compromise assessments...