{"id":4315,"date":"2016-02-09T13:20:54","date_gmt":"2016-02-09T20:20:54","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4315"},"modified":"2020-12-21T16:06:17","modified_gmt":"2020-12-21T23:06:17","slug":"sandia-development-consulting-services-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/02\/09\/sandia-development-consulting-services-inc\/","title":{"rendered":"Sandia Development &#038; Consulting Services Inc."},"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\/16-02_sandia_development_consulting_services_inc.pdf\">16-02<\/a><\/p>\n<p><span>On July 10, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for CRS reporting periods from June 30, 2011 through June 30, 2014.\u00a0 On September 25, 2015, the Taxpayer protested the assessment.\u00a0 The Taxpayer is a New Mexico business that provides business consulting services and sells high-grade construction materials.\u00a0 The Taxpayer was selected for a Department audit, which commenced on August 7, 2014.\u00a0 On August 7, 2014, the Department sent the Taxpayer a notice that the Taxpayer had 60-days, until October 6, 2014, to possess any necessary executed nontaxable transaction certificates (NTTCs) to support any claimed deductions.\u00a0 During the relevant period, in 2014, the Taxpayer claimed a deduction for the sale of a geotextile impregnated concrete to LANL.\u00a0 On or about March 10, 2014, LANL sent the\u00a0Taxpayer an email entitled \u201cTax Exempt Form.pdf\u201d.\u00a0 The Taxpayer testified that the attachment was a blank form for him to fill out and return to LANL.\u00a0 Neither the Taxpayer or LANL have a copy of the form.\u00a0 On April 15, 2014, LANL sent the Taxpayer a letter discussing that it had furnished the Taxpayer with an NTTC, but the Taxpayer could not find and did not present a copy of that referenced NTTC to the Department.\u00a0 The Taxpayer did not produce any NTTC by the October 6, 2014 60-day deadline.\u00a0 After discussing the potential tax liability with the Taxpayer\u2019s accountant, the Taxpayer reached out to LANL for an NTTC in May 2015.\u00a0 On May 6, 2015, seven months after the NTTC deadline, LANL executed an untimely Type 6 NTTC to the Taxpayer.\u00a0 In reviewing this matter, a Department auditor reviewed the Department\u2019s NTTC database, which shows a history of electronic NTTCs executed.\u00a0 The database showed only the one untimely NTTC executed to the Taxpayer by LANL.\u00a0 The issue at protest is whether the Department can allow for a deduction when the Taxpayer did not possess the necessary NTTC within the allotted time.\u00a0 Section 7-9-43 NMSA 1978 provides the statutory deadline and does not give the Department any authority to allow a deduction without an NTTC after that time.\u00a0<\/span><span>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>02\/09\/2016 16-02 On July 10, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for CRS reporting periods from June 30, 2011 through June 30, 2014.\u00a0 On September 25, 2015, the Taxpayer protested the assessment.\u00a0 The Taxpayer is a New Mexico business that provides business consulting services and sells high-grade construction [&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-4315","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>Sandia Development &amp; 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