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...
01/25/1999 99-03 The Taxpayer is a roofing consultant to licensed contractors. In the ordinary course of his business, the Taxpayer uses a special tool he invented to drill into a customer’s roof and remove a cross section of the roof itself. The Taxpayer then...
01/21/1999 99-02 Taxpayer provides janitorial services in New Mexico. Taxpayer requires its customers to provide a place to store cleaning supplies and cleaning equipment on the customer's premises and it informs its customers that they own the cleaning supplies and...
01/04/1999 99-01 Taxpayer worked as a commissioned salesperson whose entire compensation was derived from commissions generated on merchandise sold. Taxpayer contested the assessment of gross receipts tax upon his commissions claiming that they were exempt pursuant...
12/30/1998 98-59 Taxpayer provided dental services to patients from the dental office of another dentist. Taxpayer claimed that there was a TS-22 agreement between him and the other dentist, but could not provide evidence of agreement’s existence or payment of tax....
12/17/1998 98-58 The Taxpayer, a production credit association created under federal law, protested the Department's denial of its claims for refund of corporate income tax for tax years 1992-1996. The Taxpayer claimed it was exempt from state income taxes because...
12/09/1998 98-57 Taxpayers (husband and wife) were assessed gross receipts tax on business income reported on their 1994 federal income tax return. Taxpayers argued they were employees entitled to the deduction from gross receipts provided in Section 7-9-17. The...
12/04/1998 98-56 Taxpayer filed a $833.68 claim for refund in April 1998 for the period of Jan. - June 1994. This claim was filed after the three-year limitations period set out in Section 7-1-26(C). The taxpayer acknowledged that the claim was not made timely,...
10/22/1998 98-55 The Taxpayer primarily engages in surveying for road construction contractors. The Taxpayer failed to keep up with the changes to Section 7-9-43, which was amended in 1992 to require that sellers claiming deductions which require nontaxable...