12/14/2000 00-39 Taxpayer protested the imposition of interest due to the late payment of taxes. The late payment was caused by the fact that the Taxpayer’s bookkeeper had embezzled the tax monies and had concealed the fact that taxes were not being paid. When the...
12/13/2000 00-38 The Taxpayer is a certified public accountant engaging in business in New Mexico. The Department conducted an audit of the Taxpayer's gross receipts tax reporting using the Taxpayer's bank records. Based on the Taxpayer's bank deposits, the Department...
12/08/2000 00-37 Taxpayer sold computers and related hardware to customers in New Mexico. The Taxpayer sold the computers pursuant to contracts which either provided that the title to the merchandise passed at the Taxpayer's shipping location, its out-of-state...
12/06/2000 00-36 The Taxpayer is engaged in performing construction services as an independent contractor. The Department assessed the Taxpayer for gross receipts tax, penalty and interest on business income reported on his 1995 federal income tax return but not...
12/04/2000 00-35 The Taxpayer was an independent contractor from 1996 through 1998 working for a County Government. In 1999 the Department assessed the Taxpayer for gross receipts tax, penalty and interest on her receipts from performing services. The Taxpayer...
11/29/2000 00-34 The Taxpayer was an independent contractor in 1996 working as a commissioned salesperson. In April 2000, following a limited scope audit, the Department assessed the Taxpayer gross receipts tax, penalty and interest on her commissions. The Taxpayer...
11/21/2000 00-33 The Taxpayer operates retail businesses in New Mexico, selling building materials. Following a field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from the sale of construction materials for which...
11/14/2000 00-32 In 1996, the Taxpayer worked as an independent contractor performing maintenance services. In April 2000, the Department assessed the Taxpayer gross receipts tax, penalty and interest on his 1996 business receipts. Taxpayer protested the assessment,...
11/13/2000 00-31 Taxpayer is a New Mexico school district registered with the Department for payment of withholding taxes. In May 2000, the Department assessed the Taxpayer a late-filing penalty for failing to file its CRS-1 report by the due date. The Taxpayer...
11/09/2000 00-30 The Taxpayer is engaged in the business of manufacturing. In 1998 the Taxpayer constructed a manufacturing facility in New Mexico, due in part to the tax credits available under New Mexico’s Investment Credit Act. In 1999 the Taxpayer filed an...