{"id":17981,"date":"2025-10-27T10:45:58","date_gmt":"2025-10-27T16:45:58","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=17981"},"modified":"2026-04-11T13:19:32","modified_gmt":"2026-04-11T19:19:32","slug":"dtc-energy-group-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2025\/10\/27\/dtc-energy-group-inc\/","title":{"rendered":"DTC Energy Group, Inc"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_text _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><strong><a href=\"https:\/\/realfile.tax.newmexico.gov\/25-08%20DTC%20Energy%20Group%20Inc%20(Updated%20D&amp;O%20Number).pdf\" target=\"_blank\" rel=\"noopener\">25-08<\/a><\/strong><\/p>\n<p>The Department assessed the Taxpayer gross receipts tax for periods from 2015 through 2020. The Taxpayer contended the gross receipts associated with the protest were for administrative and risk-management services provided to independent contractors that were performing work with extraction companies albeit in New Mexico. Under Section 7-9-13.1, NMSA 1978 (1989, substantially amended 2020), Taxpayer\u2019s receipts must be from selling services performed outside New Mexico and the product of the service must be initially used in New Mexico. The Hearing Officer held that \u201cthe service\u201d Taxpayer was selling \u2014 administrative and risk-management services \u2014were performed out-of-state and should not be imputed to the work performed by the independent contractors in New Mexico. The protest was granted.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>25-08 The Department assessed the Taxpayer gross receipts tax for periods from 2015 through 2020. The Taxpayer contended the gross receipts associated with the protest were for administrative and risk-management services provided to independent contractors that were performing work with extraction companies albeit in New Mexico. Under Section 7-9-13.1, NMSA 1978 (1989, substantially amended 2020), [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43,1],"tags":[],"class_list":["post-17981","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DTC Energy Group, Inc : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2025\/10\/27\/dtc-energy-group-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DTC Energy Group, Inc : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"25-08 The Department assessed the Taxpayer gross receipts tax for periods from 2015 through 2020. The Taxpayer contended the gross receipts associated with the protest were for administrative and risk-management services provided to independent contractors that were performing work with extraction companies albeit in New Mexico. 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