03/01/2000 00-07 Taxpayer provides hoof-trimming services to local dairies. After reviewing written information provided by the Department, Taxpayer concluded that his receipts from these services were exempt from gross receipts tax under Section 7-9-19, which...
02/22/2000 00-06 Taxpayers received compensation for managing a small, family owned business owned by Mr. Garoutte's mother-in-law. Taxpayers did not receive an hourly wage or salary, but drew down small amounts as they were needed or the business could afford to pay,...
02/04/2000 00-05 Taxpayer provided on-site set up services for mobile home dealers. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on his 1995 federal income tax return and the receipts reported for...
02/01/2000 00-04 Kmart Corporation created a wholly owned subsidiary, Kmart Properties, Inc., ("KPI") and transferred all of its domestic trademarks, tradenames and service marks, ("the Marks") to KPI. KPI licensed them back to Kmart and Kmart paid KPI a royalty fee...
01/20/2000 00-03 Taxpayer provided proofreading services to a professional court reporting service. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on her 1995 federal income tax return and the...
01/14/2000 00-02 Taxpayer provided photography services to an advertising publication. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on their 1995 federal income tax return and the receipts reported...
01/11/2000 00-01 Taxpayer provided photography services to an advertising publication. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on their 1995 federal income tax return and the receipts reported...
11/04/1999 99-28 Taxpayer contested the imposition of the 50% "fraud" penalty imposed under Section 7-1-69. The evidence established that the Taxpayer was a sophisticated taxpayer who understood her obligation to report and pay gross receipts taxes, who charged her...
10/21/1999 99-27 In 1998, the Taxpayers filed a claim for refund of personal income taxes paid during calendar years 1990 through 1993, based upon the fact that their income was earned while working as civilian employees for the Department of Navy in Spain. The...
09/16/1999 99-26 Taxpayers sought to have their NM telecommunications property revalued for tax year 1999 using the unit appraisal method of valuation. Taxpayers claimed the Department had an obligation to notify them of their right to elect between the cost valuation...