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...

03/07/1997 97-08 Lack of NTTC’s for resale of construction services after 60 day notice and penalty and interest assessed; TP improperly took deductions because of the lack of timely receipts of an NTTC and penalty and interest was properly assessed on taxes not paid....

03/06/1997 97-07 TP protested a portion of an audit claiming Section 7-9-13.1 applies to the services performed out-of-state; Section 7-9-13.1 does not apply because the contracts were for R&D the product of which was delivered into NM for initial use in NM. Back...

02/11/1997 97-06 TP protested designation as Successor in Business; TP is a successor even though no formal “sale” took place - TP acquired the business, customers, employees, etc. from predecessor. Back to Tax Decisions & Orders