06/05/1997 97-17 TP argues that a Type 6 or 4 NTTC is acceptable for the sale of traffic control devices and signs to contractors who are working on a project which will ultimately be sold to the Highway Dept. Protest denied. Back to Tax Decisions & Orders
05/19/1997 97-19 TP entered into an installment agreement but failed to provide security and the department placed a lien on the property - Protest denied. TP did not file a timely protest to challenge the assessments underlying the lien. Back to Tax Decisions &...
05/19/1997 97-20 Gross receipts tax on services to the Postal Service by a contract mail carrier. Penalty and Interest abated prior to the issuance of the assessment. Back to Tax Decisions & Orders
05/08/1997 97-18 TP did not make a claim for refund within the allowed amount of time under 7-1-26(B) - Protest Denied. Back to Tax Decisions & Orders
04/30/1997 97-16 Schedule C assessment - Hauling in interstate commerce and employee vs. independent contractor – TP was determined to be an employee based on control exercised by payor. Back to Tax Decisions & Orders
04/18/1997 97-14 Is TP excused from Gross receipts taxes because TP did not understand that services for federal government were taxable and because the department did give TP a firm answer; -- Lack of knowledge about taxes does not relieve the liability and TP was...
04/18/1997 97-13 TP argued “double taxation” - TP failed to obtain and execute NTTC’s to suppliers and began deducting the cost of goods and materials from gross receipts; Hearing Officer denied TP protest - the tax, penalty and interest is due and there is no “double...
03/27/1997 97-11 Lack of NTTC’s for sales made by spouse - Greater than 25% under reporting and penalty and interest from 1998; Taxes were due for lack of NTTC; penalty and interest were properly assessed and due. Back to Tax Decisions & Orders
03/20/1997 97-10 TP argued it as selling tangible personal property not construction services - TP also argued that the date of 1991 contract governed which NTTC it must have in its possession -pre 1992 vs. post 1992 – TP further argued methodology was improper;...
03/13/1997 97-09 Reimbursement of moving expenses were deducted from federal adjusted gross income for NM purposes on belief that the reimbursement was not subject to state taxation – TP protested the tax, penalty and interest assessed; Department agreed penalty not...