{"id":4386,"date":"2015-07-27T16:08:30","date_gmt":"2015-07-27T22:08:30","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4386"},"modified":"2020-12-21T16:55:46","modified_gmt":"2020-12-21T23:55:46","slug":"saiz-trucking-and-earthmoving","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/07\/27\/saiz-trucking-and-earthmoving\/","title":{"rendered":"Saiz Trucking and Earthmoving"},"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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07\/27\/2015<\/div>\n<\/div>\n
\n

15-27<\/a><\/p>\n

On February 9, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2004 through March 31, 2010.\u00a0 On February 13, 2012, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer was engaged in business in New Mexico from 2004 through 2010, primarily in the business of moving and hauling dirt or gravel and performing grading at sites.\u00a0 The Taxpayer\u2019s main customer was the City of Albuquerque (City).\u00a0 The Taxpayer worked mainly for the City\u2019s parks department, and the related contracts characterized the work as equipment rental with operator and hauling.\u00a0 In 2010, the Department commenced an audit of the Taxpayer. The audit was completed in 2011, and the Taxpayer was assessed in 2012.\u00a0 In the protest, the Taxpayer argued that part of the assessment was barred by the statute of limitations, and also that the Taxpayer was entitled to deduct most of its gross receipts from its contracts with the City.\u00a0 Receipts from sales of tangible personal property to a government entity are deductible, but this deduction does not apply to property that is sold as construction material or as part of a service.\u00a0 The Taxpayer argued that it was entitled to deduct most of its gross receipts from the City because it was really engaged in selling tangible personal property in the form of landscaping materials.\u00a0 Based on the contracts with the City, and the testimony of two City parks department employees who dealt with the Taxpayer, the Hearing Officer determined that the Taxpayer\u2019s work for the City, and any tangible personal property provided, were part of a construction project.\u00a0 The Taxpayer\u2019s receipts were not deductible.\u00a0 The second issue was that of the statute of limitations on assessments.\u00a0 Generally, assessments must be made within three years of the end of the calendar year in which the tax was due.\u00a0 The Department argued that the Taxpayer was underreporting its gross receipts tax liability by more than 25%, and under those circumstances the Department has to assess within six years from the end of the calendar year in which payment of the tax was due.\u00a0 The Taxpayer argued that it was not underreporting by more than 25% because it was entitled to deduct its receipts from its work with the City, but as that was found not to be the case, the Department had six years from the end of the year in which the taxes were due to assess.\u00a0 The assessment in regard to gross receipts taxes for periods from January 2004 through November 2005 were found not to be timely and were barred by the statute of limitations.\u00a0 The assessed gross receipts taxes for those periods, along with the associated penalty and interest, were ordered to be abated.\u00a0 The assessment in regard to gross receipts taxes for periods from December 2005 through March 2010 were found to be timely and properly made.\u00a0 The Taxpayer\u2019s protest was granted in part and denied in part.<\/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":"

07\/27\/2015 15-27 On February 9, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2004 through March 31, 2010.\u00a0 On February 13, 2012, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer was engaged in business in New Mexico from 2004 through 2010, […]<\/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-4386","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nSaiz Trucking and Earthmoving : 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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