{"id":4319,"date":"2016-02-08T13:21:53","date_gmt":"2016-02-08T20:21:53","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4319"},"modified":"2020-12-21T16:06:01","modified_gmt":"2020-12-21T23:06:01","slug":"evolutionary-pictures-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/02\/08\/evolutionary-pictures-llc\/","title":{"rendered":"Evolutionary Pictures LLC"},"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\/08\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-01_evolutionary_pictures_llc.pdf\"><span>16-01<\/span><\/a><\/p>\n<p><span>On January 25, 2015, the Department partially approved the Taxpayer\u2019s claim for a film production tax credit, and denied the remaining part of the Taxpayer\u2019s claim for that credit.\u00a0 On April 14, 2015, the Taxpayer protested the Department\u2019s partial denial of the credit, arguing that it was legally entitled to an additional claim under the credit.\u00a0 The Taxpayer is a movie production company that made a movie in New Mexico.\u00a0 The Taxpayer purchased the acting services of out-of-state actors from a super loan-out and payroll processing company that had an office location in Albuquerque during the filming of the movie.\u00a0 The Taxpayer paid this company at least twenty million dollars for the services of the out-of-state actors, and received the maximum five-million dollar credit for those payments for performing artists\u2019 services.\u00a0 In addition to paying for the artists\u2019 wages, the Taxpayer also paid the company a payroll processing fee and reimbursement for gross receipts taxes.\u00a0 On February 3, 2014, the Taxpayer filed an application for a film production tax credit.\u00a0 The Department denied the portion of the claim for the Taxpayer\u2019s reimbursement of gross receipts tax and payroll processing fees because the Taxpayer had already maximized the credit for payment for the services of performing artists.\u00a0 The issue in the protest is whether the Taxpayer\u2019s payments to the company are direct production expenditures subject to a general 25% cap, or expenditures for the services of performing artists subject to a five million dollar cap.\u00a0 The Hearing Officer found that, though the Taxpayer\u2019s payment of payroll processing fees and reimbursements of gross receipts tax were not payments to the artists themselves, they were part of the payment for the services rendered by the performing artists, which are subject to the five million dollar cap that the Taxpayer had already exhausted.\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>02\/08\/2016 16-01 On January 25, 2015, the Department partially approved the Taxpayer\u2019s claim for a film production tax credit, and denied the remaining part of the Taxpayer\u2019s claim for that credit.\u00a0 On April 14, 2015, the Taxpayer protested the Department\u2019s partial denial of the credit, arguing that it was legally entitled to an additional claim [&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-4319","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>Evolutionary Pictures LLC : 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\/08\/evolutionary-pictures-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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