{"id":4623,"date":"2014-12-04T12:22:13","date_gmt":"2014-12-04T19:22:13","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4623"},"modified":"2020-12-21T17:43:47","modified_gmt":"2020-12-22T00:43:47","slug":"southwest-copy-systems-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/04\/southwest-copy-systems-inc\/","title":{"rendered":"Southwest Copy Systems, Inc."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#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\">12\/04\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-37_southwest_copy.pdf\">14-37<\/a><\/p>\n<p><span>On December 21, 2005, the Department assessed the Taxpayer for gross receipts tax and interest for the tax period of January 31, 1998 through March 21, 2003. \u00a0On January 18, 2006, the Taxpayer filed a protest to the assessment. \u00a0The Taxpayer is in the business of selling, leasing, and servicing copiers to other businesses located in New Mexico. \u00a0The issue at hearing revolved around the Taxpayer being able to deduct the sale of tangible personal property sold to government entities or nonprofit organizations, in the course of servicing and maintaining copiers, from their gross receipts. \u00a0The hearing officer found that the Taxpayer\u2019s record keeping was reliable, and that they were able to show which receipts were from the sale of tangible personal property, and which receipts were attributable to services. \u00a0As a result, a portion of the assessed gross receipts tax was abated, while the Taxpayer still owed some of the assessed gross receipts tax, plus interest, along with the assessed compensating tax and interest. \u00a0 \u00a0The 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>12\/04\/2014 14-37 On December 21, 2005, the Department assessed the Taxpayer for gross receipts tax and interest for the tax period of January 31, 1998 through March 21, 2003. \u00a0On January 18, 2006, the Taxpayer filed a protest to the assessment. \u00a0The Taxpayer is in the business of selling, leasing, and servicing copiers to other [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4623","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>Southwest Copy Systems, Inc. : 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\/2014\/12\/04\/southwest-copy-systems-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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