{"id":18174,"date":"2026-05-04T16:26:11","date_gmt":"2026-05-04T22:26:11","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=18174"},"modified":"2026-05-04T16:26:16","modified_gmt":"2026-05-04T22:26:16","slug":"jeremy-m-gay","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2026\/05\/04\/jeremy-m-gay\/","title":{"rendered":"Jeremy M. Gay"},"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;][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;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong><a href=\"https:\/\/realfile.tax.newmexico.gov\/26-05%20Jeremy%20M%20Gay.pdf\" target=\"_blank\" rel=\"noopener\">26-05<\/a><\/strong><\/p>\n<p>The Department denied the Taxpayer\u2019s refund request of motor vehicle excise tax. The Taxpayer had claimed the refund because he believe he qualified for an exemption from the tax for a person who acquires a vehicle for subsequent lease pursuant to Section 7-14-6 (F)(1) NMSA 1978. The Taxpayer purchased the vehicle, and then transferred beneficial ownership of the vehicle to his business. His business\u00a0 subsequently leased the vehicle to a nonprofit organization. The Department believed that the Taxpayer did not qualify for the exemption because he did not hold the vehicle for lease or lease the vehicle in the ordinary course of \u00a0business, as the statute requires. Taxpayer was not in the business of leasing or selling vehicles. \u00a0The Taxpayer argued that the language of the statute could be read to mean that anyone who acquired a vehicle for the purpose of leasing it \u00a0was exempt from motor vehicle excise tax. But the Hearing Officer did not agree, and cited canons of construction, statutes, and case law \u00a0supporting that the \u00a0ordinary course of business requirement applied to all of the preceding verbs in the statute. This having been decided, the protest was denied.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>26-05 The Department denied the Taxpayer\u2019s refund request of motor vehicle excise tax. The Taxpayer had claimed the refund because he believe he qualified for an exemption from the tax for a person who acquires a vehicle for subsequent lease pursuant to Section 7-14-6 (F)(1) NMSA 1978. The Taxpayer purchased the vehicle, and then transferred [&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],"tags":[],"class_list":["post-18174","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jeremy M. Gay : 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\/2026\/05\/04\/jeremy-m-gay\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jeremy M. Gay : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"26-05 The Department denied the Taxpayer\u2019s refund request of motor vehicle excise tax. The Taxpayer had claimed the refund because he believe he qualified for an exemption from the tax for a person who acquires a vehicle for subsequent lease pursuant to Section 7-14-6 (F)(1) NMSA 1978. The Taxpayer purchased the vehicle, and then transferred [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2026\/05\/04\/jeremy-m-gay\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-04T22:26:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-04T22:26:16+00:00\" \/>\n<meta name=\"author\" content=\"jlovato2\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jlovato2\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2026\\\/05\\\/04\\\/jeremy-m-gay\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2026\\\/05\\\/04\\\/jeremy-m-gay\\\/\"},\"author\":{\"name\":\"jlovato2\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/49de358bc3ab65e40e97e4bba4344e13\"},\"headline\":\"Jeremy M. 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