{"id":4115,"date":"2016-06-02T11:48:41","date_gmt":"2016-06-02T17:48:41","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4115"},"modified":"2020-12-21T16:12:25","modified_gmt":"2020-12-21T23:12:25","slug":"s-j-tile","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/","title":{"rendered":"S.J. Tile"},"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\">10\/27\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-50_sj_tile.pdf\">16-50<\/a><\/p>\n<p><span>On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012. \u00a0The Taxpayer filed a protest to the assessment on May 20, 2016.\u00a0 On March 21, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2010 through December 31, 2011.\u00a0 The Taxpayer filed a protest to that assessment on June 16, 2016.\u00a0 On July 29, 2016, a telephonic scheduling hearing occurred and the Taxpayer\u2019s protests were consolidated.\u00a0 The Taxpayer was in business from 1987 through 2012, and was a one-person operation in the business of tile setting.\u00a0 Beginning in 2008, the Taxpayer only worked for construction contractors and did not collect or pay gross receipts tax.\u00a0 \u00a0The Taxpayer did not produce any nontaxable transaction certificates (NTTCs) from the construction contractors that he provided services to during the periods at issue.\u00a0 The Taxpayer argued that he did not collect gross receipts tax and that the contractors he worked for paid the taxes.\u00a0 The Taxpayer has been diabetic for the past twenty-two years.\u00a0 He also became disabled and no longer works.\u00a0 The Taxpayer suffers from kidney failure and blindness.\u00a0 The issue to be determined is whether the Department properly assessed the Taxpayer for gross receipts tax, penalty and interest for the periods at issue.\u00a0 New Mexico has a self-reporting tax system and it is the obligation of the Taxpayer to obtain and retain the necessary\u00a0NTTCs, as well as file any necessary gross receipts taxes.\u00a0 Because the Taxpayer failed to obtain the necessary\u00a0NTTCs\u00a0necessary to claim a deduction, the gross receipts tax, along with the mandatory interest, were found to be properly assessed.\u00a0\u00a0\u00a0 In spite of his health problems, the Taxpayer was not able to prove that he was non-negligent in not filing gross receipts taxes, so the penalty was deemed to have been properly assessed as well.\u00a0 The Taxpayer\u2019s protest was denied.<\/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>10\/27\/2016 16-50 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012. \u00a0The Taxpayer filed a protest to the assessment on May 20, 2016.\u00a0 On March 21, 2016, the Department assessed the Taxpayer for gross receipts tax, [&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-4115","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S.J. Tile : 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\/2016\/06\/02\/s-j-tile\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S.J. Tile : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/27\/2016 16-50 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012. \u00a0The Taxpayer filed a protest to the assessment on May 20, 2016.\u00a0 On March 21, 2016, the Department assessed the Taxpayer for gross receipts tax, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/\" \/>\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=\"2016-06-02T17:48:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-12-21T23:12:25+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\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\\\/2016\\\/06\\\/02\\\/s-j-tile\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/02\\\/s-j-tile\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"S.J. Tile\",\"datePublished\":\"2016-06-02T17:48:41+00:00\",\"dateModified\":\"2020-12-21T23:12:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/02\\\/s-j-tile\\\/\"},\"wordCount\":383,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; Orders\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/02\\\/s-j-tile\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/02\\\/s-j-tile\\\/\",\"name\":\"S.J. Tile : All NM Taxes\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#website\"},\"datePublished\":\"2016-06-02T17:48:41+00:00\",\"dateModified\":\"2020-12-21T23:12:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/02\\\/s-j-tile\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/02\\\/s-j-tile\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/06\\\/02\\\/s-j-tile\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"S.J. Tile\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#website\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\",\"name\":\"NM Taxation and Revenue Department\",\"description\":\"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\",\"name\":\"New Mexico Taxation and Revenue Department\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/wp-content\\\/uploads\\\/sites\\\/9\\\/2020\\\/10\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/wp-content\\\/uploads\\\/sites\\\/9\\\/2020\\\/10\\\/logo.png\",\"width\":180,\"height\":66,\"caption\":\"New Mexico Taxation and Revenue Department\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nmtaxationandrevenue\",\"https:\\\/\\\/en.wikipedia.org\\\/wiki\\\/New_Mexico_Taxation_and_Revenue_Department\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\",\"name\":\"admin@sks.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"caption\":\"admin@sks.com\"},\"sameAs\":[\"https:\\\/\\\/www.tax.newmexico.gov\"],\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/author\\\/adminsks-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"S.J. Tile : All NM Taxes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/","og_locale":"en_US","og_type":"article","og_title":"S.J. Tile : All NM Taxes","og_description":"10\/27\/2016 16-50 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012. \u00a0The Taxpayer filed a protest to the assessment on May 20, 2016.\u00a0 On March 21, 2016, the Department assessed the Taxpayer for gross receipts tax, [&hellip;]","og_url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/","og_site_name":"All NM Taxes","article_publisher":"https:\/\/www.facebook.com\/nmtaxationandrevenue","article_published_time":"2016-06-02T17:48:41+00:00","article_modified_time":"2020-12-21T23:12:25+00:00","author":"admin@sks.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin@sks.com","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/#article","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/"},"author":{"name":"admin@sks.com","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532"},"headline":"S.J. Tile","datePublished":"2016-06-02T17:48:41+00:00","dateModified":"2020-12-21T23:12:25+00:00","mainEntityOfPage":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/"},"wordCount":383,"publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#organization"},"articleSection":["Tax Decisions &amp; Orders"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/","name":"S.J. Tile : All NM Taxes","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#website"},"datePublished":"2016-06-02T17:48:41+00:00","dateModified":"2020-12-21T23:12:25+00:00","breadcrumb":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/"},{"@type":"ListItem","position":2,"name":"S.J. Tile"}]},{"@type":"WebSite","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#website","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/","name":"NM Taxation and Revenue Department","description":"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.","publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#organization","name":"New Mexico Taxation and Revenue Department","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/logo\/image\/","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2020\/10\/logo.png","contentUrl":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2020\/10\/logo.png","width":180,"height":66,"caption":"New Mexico Taxation and Revenue Department"},"image":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nmtaxationandrevenue","https:\/\/en.wikipedia.org\/wiki\/New_Mexico_Taxation_and_Revenue_Department"]},{"@type":"Person","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532","name":"admin@sks.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","caption":"admin@sks.com"},"sameAs":["https:\/\/www.tax.newmexico.gov"],"url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/author\/adminsks-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/posts\/4115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/comments?post=4115"}],"version-history":[{"count":2,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/posts\/4115\/revisions"}],"predecessor-version":[{"id":4118,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/posts\/4115\/revisions\/4118"}],"wp:attachment":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/media?parent=4115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/categories?post=4115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/tags?post=4115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}