{"id":4456,"date":"2015-02-23T16:29:56","date_gmt":"2015-02-23T23:29:56","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4456"},"modified":"2026-04-11T13:31:46","modified_gmt":"2026-04-11T19:31:46","slug":"southwest-mobile-service-and-richard-cameron","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/02\/23\/southwest-mobile-service-and-richard-cameron\/","title":{"rendered":"Southwest Mobile Service and Richard Cameron"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.7.0″ _module_preset=”default”][et_pb_row _builder_version=”4.7.0″ _module_preset=”default”][et_pb_column _builder_version=”4.7.0″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.7.0″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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02\/23\/2015<\/div>\n<\/div>\n
\n

15-8<\/a><\/p>\n

On December 21, 2009, the Department assessed the Taxpayer for workman\u2019s compensation tax, penalty, and interest for the tax period from March 31, 2003, through March 31, 2008.\u00a0 On that date, the Department also assessed the Taxpayer for gross receipts tax, withholding tax, penalty and interest for the tax period from January 31 2002, through March 31, 2008.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 At the hearing, the Taxpayer announced that he was withdrawing his protest as to the workman\u2019s compensation assessment and the assessment on withholding tax.\u00a0 The only remaining issue at protest was the gross receipts tax, and applicable penalty and interest.\u00a0 The Taxpayer was conducting business in New Mexico from 2002 through 2008.\u00a0 The Taxpayer was providing maintenance services on buildings and vehicles for a company who was then reselling those services to its parent corporation.\u00a0 The Taxpayer was also providing these services for the company in three other states.\u00a0\u00a0 The Taxpayer\u2019s contract with the company indicated that the Taxpayer was not to charge sales tax to the company, and the company would be responsible for paying each state\u2019s applicable sales tax.\u00a0\u00a0 The company also provided the Taxpayer with multijurisdictional uniform sales and use tax certificates (MTCs).\u00a0 MTCs are applicable for the sale of tangible personal property under certain circumstances, but not for the sale of services.\u00a0 The Taxpayer believed that its sales in New Mexico were not subject to gross receipts tax based on the MTCs provided, the representations made by the company, and the advice of his accountant, who was a CPA.\u00a0 In 2008, the Department conducted an audit of the Taxpayer.\u00a0 After meeting with the auditor, the Taxpayer was served with a letter advising him that he had 60 days to obtain the appropriate nontaxable transaction certificates (NTTCs).\u00a0 The Taxpayer entrusted all documents related to the audit to his accountant.\u00a0 The Taxpayer failed to obtain an NTTC from the company within the 60 days allowed.\u00a0\u00a0 The hearing officer found that the Taxpayer was liable for the assessed gross receipts tax and interest, but the penalty was abated because the Taxpayer had relied on the advice of his accountant, in addition to the representations made to him by the company with the issuance of the MTC.\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":"

02\/23\/2015 15-8 On December 21, 2009, the Department assessed the Taxpayer for workman\u2019s compensation tax, penalty, and interest for the tax period from March 31, 2003, through March 31, 2008.\u00a0 On that date, the Department also assessed the Taxpayer for gross receipts tax, withholding tax, penalty and interest for the tax period from January 31 […]<\/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-4456","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nSouthwest Mobile Service and Richard Cameron : 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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