{"id":4103,"date":"2016-11-18T11:43:58","date_gmt":"2016-11-18T18:43:58","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4103"},"modified":"2026-04-11T13:29:03","modified_gmt":"2026-04-11T19:29:03","slug":"good-karma-art-design","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/11\/18\/good-karma-art-design\/","title":{"rendered":"Good Karma Art &#038; Design"},"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\/18\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-53_good_karma_art_and_design.pdf\">16-53<\/a><\/p>\n<p><span>On June 15, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.\u00a0 On June 28, 2016, the Taxpayer filed a protest. \u00a0The Taxpayer was providing services during the periods in question and was issued\u00a01099s\u00a0for that work.\u00a0 The Taxpayer conceded that it owed tax, penalty and interest, but disputed the amount owed.\u00a0 The Taxpayer argued that some of the assessment was beyond the statute of limitations and that some of the services were performed outside of New Mexico.\u00a0 The Taxpayer provided additional documentation to show that its services were for work done entirely outside of New Mexico.\u00a0 The Department conceded that part of the assessment was beyond the statute of limitations, and also accepted the documentation showing that some of the work was done outside of New Mexico.\u00a0 The Department abated a portion of the assessment accordingly.\u00a0\u00a0 The remainder of the assessment was correct and owed by the Taxpayer.\u00a0 The Taxpayer\u2019s protest was granted in part and denied in part.<\/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\/18\/2016 16-53 On June 15, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.\u00a0 On June 28, 2016, the Taxpayer filed a protest. \u00a0The Taxpayer was providing services during the periods in question and was issued\u00a01099s\u00a0for that work.\u00a0 The [&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-4103","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>Good Karma Art &amp; 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