{"id":4222,"date":"2016-06-02T12:22:10","date_gmt":"2016-06-02T18:22:10","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4222"},"modified":"2026-04-11T13:29:09","modified_gmt":"2026-04-11T19:29:09","slug":"s-j-tile-2","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/06\/02\/s-j-tile-2\/","title":{"rendered":"S.J. Tile"},"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\/02\/2016<\/div>\n<\/div>\n
\n

16-23<\/a><\/p>\n

On March 28, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods ending December 31, 2008 and December 31, 2009.\u00a0 The Taxpayer filed a protest to the assessments on April 24, 2013.\u00a0 The Taxpayer was audited through the Department\u2019s Schedule C mismatch program whereby the Internal Revenue Service provides computer records of Schedule C returns which are compared to the Department\u2019s gross receipts tax program. \u00a0On May 7, 2012, the Department mailed the Taxpayer a Notice of Limited Scope Audit Commencement which provided that the Taxpayer was required to provide any nontaxable transaction certificates (NTTCs) within 60 days or by July 6, 2012.\u00a0 The Taxpayer did not file gross receipts returns for the periods at issue.\u00a0 The Taxpayer was in business from 1987 through 2012, and was a one-person operation in the business of tile setting for construction contractors.\u00a0 The Taxpayer only provided services for construction contractors because he did not want to have to pay gross receipts taxes.\u00a0 The Taxpayer obtained some NTTCs from the construction contractors he provided services to, but was not able to get NTTCs from all of them.\u00a0 The Taxpayer provided the NTTCs to the Department and the principal amounts for both tax years were reduced to the amounts that were then assessed.\u00a0 Sometime during the reporting period, the Taxpayer\u2019s health began failing.\u00a0 The Taxpayer argued in the protest that he did not collect gross receipts tax, therefore he should not have to pay it.\u00a0 He also requested that penalty be forgiven because he suffered from a number of health issues.\u00a0\u00a0 New Mexico has a self-reporting tax system and it is the obligation of the Taxpayer to obtain and retain the necessary NTTCs, as well as file any necessary gross receipts taxes.\u00a0 The Taxpayer was not able to prove that he was non-negligent in not filing gross receipts taxes.\u00a0 The Taxpayer\u2019s protest was denied.<\/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\/02\/2016 16-23 On March 28, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods ending December 31, 2008 and December 31, 2009.\u00a0 The Taxpayer filed a protest to the assessments on April 24, 2013.\u00a0 The Taxpayer was audited through the Department\u2019s Schedule C mismatch […]<\/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-4222","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nS.J. 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