{"id":4311,"date":"2016-02-09T13:19:45","date_gmt":"2016-02-09T20:19:45","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4311"},"modified":"2026-04-11T13:30:05","modified_gmt":"2026-04-11T19:30:05","slug":"jay-jan-c-d-o-m-pc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/02\/09\/jay-jan-c-d-o-m-pc\/","title":{"rendered":"Jay, Jan C., D.O.M., PC"},"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\">02\/09\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-03_jay_jan_c_dom_pc.pdf\">16-03<\/a><\/p>\n<p><span>On January 12, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2008 through December 31, 2013.\u00a0 On April 9, 2015, the Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer is a doctor of oriental medicine with an expanded scope license that allows here to prescriber certain hormones.\u00a0 During the tax periods in question, the Taxpayer was regularly prescribing a dietary supplement as part of a treatment plan for obesity.\u00a0 The manufacturers of this protein powder only distributed through licensed medical professionals, and patients taking it needed constant medical supervision due to the possibility of ketoacidosis.\u00a0 None of the powder\u2019s ingredients are a controlled substance or legally require a prescription.\u00a0 The Taxpayer was deducting receipts from the sale of the protein powder from her gross receipts because she believed the powder was a prescription drug.\u00a0 The Department audited the Taxpayer and disallowed the deductions because the powder does not include a controlled substance and is not a prescription drug.\u00a0 Section 7-9-73.2 NMSA 1978 provides that receipts from the sale of prescription drugs may be deducted from gross receipts however, the sale of this protein powder, which is more like a dietary supplement or food item, does not fit the requirements necessary to be considered a prescription drug for purposes of the deduction.\u00a0 The Hearing Officer ordered that the assessed penalty be abated as the Taxpayer provided evidence that demonstrated a reasonable mistake of law.\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>02\/09\/2016 16-03 On January 12, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2008 through December 31, 2013.\u00a0 On April 9, 2015, the Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer is a doctor of oriental medicine with an expanded scope license [&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-4311","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>Jay, Jan C., D.O.M., PC : 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\/02\/09\/jay-jan-c-d-o-m-pc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jay, Jan C., 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