{"id":4091,"date":"2016-11-30T11:39:40","date_gmt":"2016-11-30T18:39:40","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4091"},"modified":"2026-04-11T13:29:03","modified_gmt":"2026-04-11T19:29:03","slug":"us-field-service-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/11\/30\/us-field-service-inc\/","title":{"rendered":"US Field Service Inc."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">11\/30\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-56_us_field_service_inc.pdf\">16-56<\/a><\/p>\n<p><span>On June 16, 2010, the Department assessed the Taxpayer for gross receipts tax and interest for the CRS reporting periods from December 31, 2004 through December 31, 2006.\u00a0 On August 6, 2010, the Taxpayer filed a protest to the assessment.\u00a0 During the period at issue, the Taxpayer was engaged in business doing construction, maintenance and equipment rental.\u00a0 The Taxpayer was hired to do work in New Mexico by a wind power company, who was a subcontractor to the project manager.\u00a0 The Taxpayer provided a crane and a crane operator to the wind power company and assisted in the construction of several windmills.\u00a0 The Taxpayer invoiced the wind power company for the services it provided and included gross receipts tax on its invoice.\u00a0 The wind power company executed a nontaxable transaction certificate (NTTC), a Type used for construction, to the Taxpayer.\u00a0 The Taxpayer accepted payment from the project manager on behalf of the wind power company and, due to relying to the\u00a0NTTC, did not collect gross receipts tax.\u00a0 The Taxpayer filed its gross receipts tax return, and deducted the receipts related to this situation because of the\u00a0NTTC.\u00a0 Several years later, the Department issued a notice of audit to the Taxpayer and issued a letter informing the Taxpayer that it had 60 days to obtain any\u00a0NTTCs\u00a0to support its deductions.\u00a0\u00a0 The Taxpayer responded to the audit and provided documentation, including the\u00a0NTTC, invoice and payment information.\u00a0 The Taxpayer paid the assessed tax, but does not believe it was owed.\u00a0 The Taxpayer only protested the assessed interest.\u00a0 The Taxpayer argued that it should not have to pay interest because it relied on the\u00a0NTTC\u00a0in good faith.\u00a0 The Department argued that the reliance on the\u00a0NTTC\u00a0was not reasonable because it was not the correct type to use for leasing, and that the Taxpayer conceded the tax was owed by paying it and therefore interest is due as well.\u00a0 The Department also argued that the\u00a0NTTC\u00a0could not be used to deduct receipts from the wind power company because the project manager made the payment.\u00a0 The hearing officer found that the Taxpayer reasonably relied on the\u00a0NTTC\u00a0and accepted it in good faith.\u00a0 The interest was ordered to be abated.\u00a0 The Taxpayer\u2019s protest was granted.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>11\/30\/2016 16-56 On June 16, 2010, the Department assessed the Taxpayer for gross receipts tax and interest for the CRS reporting periods from December 31, 2004 through December 31, 2006.\u00a0 On August 6, 2010, the Taxpayer filed a protest to the assessment.\u00a0 During the period at issue, the Taxpayer was engaged in business doing construction, [&hellip;]<\/p>\n","protected":false},"author":1,"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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4091","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>US Field Service Inc. : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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