12/31/1997 97-46 TP claimed that the department should not have assessed penalty on receipts from sales to out-of-state buyers. TP claimed to be non-negligent because they relied on regulation 3 NMAC 2.55.12.2 and Ruling 450-89-10. Protest denied. Back to Tax...
12/10/1997 97-45 TP (two corporate officers) claimed that they were not liable for the amounts deducted and withheld by their corporation that were not paid to the department. Protest denied for one corporate officer and granted and denied in part for the other...
12/04/1997 97-44 TP claimed a 50% deduction under Section 7-9-62 for the sale of agricultural implements. The deduction was denied but penalty was abated based on the department’s previous approval of a refund on the same facts. Protest granted in part and denied in...
11/26/1997 97-43 TP was assessed GRT which resulted from a C-SPAN tape match. TP was unable to provide any information that would explain the discrepancy between state and federal reporting because her deceased husband handled all of the paperwork pertaining to the...
11/12/1997 97-42 TP was issued a Type 7 NTTC for the performance of construction staking services and claimed the deduction under Section 7-9-52. Upon audit the deductions were disallowed. Protest granted. Back to Tax Decisions & Orders
11/12/1997 97-41 TP claimed that the department could not determine what their federal adjusted gross income was independently of what was reported to the IRS. TP also claimed that they were non-resident aliens of the US and that the IRS had no authority to enforce...
10/27/1997 97-39 TP believes that the amount of his receipts are so minimal that they should not be subject to the gross receipts tax. TP also feels that it is unfair to tax him (independent contractor) differently than an employee. Protest denied. Back to Tax...
10/27/1997 97-40 TP received an assessment for GRT which resulted from a Schedule C tape match. TP claimed that he was not engaged in business and that his sales were isolated and occasional. Protest denied. Back to Tax Decisions & Orders
10/22/1997 97-38 TP claimed that they did not have sufficient nexus in NM for the gross receipts tax to be imposed. Protest denied. Back to Tax Decisions & Orders
10/20/1997 97-37 TP claimed that the imposition of the gross receipts tax on their commissions was a “double taxation” and that their receipts were received in a disclosed agency capacity. TP also argued that they were not negligent for the purposes of Section 7-9-69....