{"id":4199,"date":"2016-06-21T12:16:32","date_gmt":"2016-06-21T18:16:32","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4199"},"modified":"2026-04-11T13:29:08","modified_gmt":"2026-04-11T19:29:08","slug":"vidia-wesenlund","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/21\/vidia-wesenlund\/","title":{"rendered":"Vidia Wesenlund"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default”][et_pb_row _builder_version=”4.6.6″ _module_preset=”default”][et_pb_column _builder_version=”4.6.6″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.6.6″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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06\/21\/2016<\/div>\n<\/div>\n
\n

16-28<\/a><\/p>\n

On January 31, 2015, the Department mailed the Taxpayer a Notice of Limited Scope Audit commencement for tax years 2008 through 2011.\u00a0 The Taxpayer was audited through the Department\u2019s Schedule C mismatch program with the Internal Revenue Service. \u00a0It was found that the Taxpayer reported business income for the years in question, yet failed to register or file gross receipts tax for the years in question.\u00a0 During the taxable years at issue, the Taxpayer was an associate for a \u201cdown the line\u201d sales organization. \u00a0The Taxpayer received commissions from the company when customers purchased products, and commissions are subject to the gross receipts tax.\u00a0 The Taxpayer recruited customers in New Mexico who would make purchases from the company\u2019s website using a code specific to the Taxpayer, and the company would ship the products to the customers from its headquarters in Utah.\u00a0 The Taxpayer also recruited distributors in New Mexico, who would then recruit customers.\u00a0 The Taxpayer also received a commission when the customers of the distributors she recruited made a purchase.\u00a0 On July 23, 2015, the Department issued four gross receipts tax assessments for principal, penalty and interest for the tax years 2008 through 2011.\u00a0 On October 21, 2015, the Taxpayer protested the assessments.\u00a0 For the tax years at issue, the Taxpayer received 1099s from the company.\u00a0 The company entered into a TS-22 agreement with the Department beginning in 2011, which was retroactively applied to the 2009 tax year.\u00a0 This agreement allows a taxpayer to pay gross receipts tax on behalf of another taxpayer.\u00a0 Per this agreement, the company charged and collected gross receipts taxes on the resale of its products by a New Mexico distributor on behalf of that distributor.\u00a0 In February 2011, the company stopped collecting gross receipts tax on the sale of its products to New Mexico customers because of advice from multiple Department employees that the company did not have sufficient nexus with New Mexico.\u00a0 The company has no employees in New Mexico, no offices, no ownership of inventory, and uses outside shipping companies to deliver products into New Mexico.\u00a0 The company did have independent contractors working in New Mexico to establish and maintain a market in New Mexico by recruiting and shepherding customers to purchase products through the company\u2019s website.\u00a0 The Taxpayer believed that her commissions were not taxable pursuant to Section 7-9-66 NMSA 1978, because the underlying sales were not taxable.\u00a0 The hearing officer found that, due to its use of independent contractors in New Mexico, the company did have nexus and the underlying transactions were taxable, despite the incorrect information previously received from a few Department employees.\u00a0 As a result, the Taxpayer\u2019s commissions received from the company were taxable as well.\u00a0 The hearing officer did order the penalty to be abated as the Taxpayer had reasonable grounds to believe that her commissions where not taxable because of statements made to her by the company as a result of their communications with the Department.\u00a0 The gross receipts tax principal and interest were correctly assessed.\u00a0 The Taxpayer\u2019s protest was granted in part and denied in part.<\/span><\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

06\/21\/2016 16-28 On January 31, 2015, the Department mailed the Taxpayer a Notice of Limited Scope Audit commencement for tax years 2008 through 2011.\u00a0 The Taxpayer was audited through the Department\u2019s Schedule C mismatch program with the Internal Revenue Service. \u00a0It was found that the Taxpayer reported business income for the years in question, yet […]<\/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-4199","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nVidia Wesenlund : 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\" 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