{"id":4638,"date":"2014-11-20T12:24:57","date_gmt":"2014-11-20T19:24:57","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4638"},"modified":"2026-04-11T13:31:49","modified_gmt":"2026-04-11T19:31:49","slug":"cornell-corrections-of-texas","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/11\/20\/cornell-corrections-of-texas\/","title":{"rendered":"Cornell Corrections of Texas"},"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\">11\/20\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-35_cornell_corrections_of_texas.pdf\">14-35<\/a><\/p>\n<p>On December 28, 2012, the Taxpayer timely filed a claim for refund of gross receipts tax for the periods of December 31, 2008, through December 31, 2009.\u00a0 The Department took no action to approve or deny the claim within 120 days.\u00a0 On July 24, 2013, the Taxpayer timely filed a protest to the Department\u2019s failure to approve or deny the claim for refund.\u00a0 After several motions from both parties, a summary judgment motion hearing occurred on July 22, 2014.\u00a0 The Taxpayer is a private company, engaged in the business of managing and operating the Bernalillo County Regional Correctional Center in Albuquerque.\u00a0 The Taxpayer timely reported and paid its gross receipts tax for the period in question.\u00a0 After the protest was initiated, the Taxpayer was given 60 days to obtain any applicable nontaxable transaction certificates (NTTCs) related to its claim for refund.\u00a0 During that period, Bernalillo County executed a Type 9 NTTC to the Taxpayer, which the Taxpayer provided to the Department.\u00a0 The Taxpayer\u2019s representative knew that the Type 9 NTTC covered tangible personal property, while the Taxpayer\u2019s claim for refund was based on the deduction for the sale of a license for resale (Section 7-9-47 NMSA 1978).\u00a0 While the Taxpayer argued that its gross receipts came from the sale of a license, based on the Operating and Management Agreement in place, the Hearing Officer found that the Taxpayer was predominantly in the business of performing a service.\u00a0 The Taxpayer was not able to establish that it was entitled to the deduction provided in Section 7-9-47 NMSA 1978.\u00a0 The Taxpayer\u2019s protest was denied.<\/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>11\/20\/2014 14-35 On December 28, 2012, the Taxpayer timely filed a claim for refund of gross receipts tax for the periods of December 31, 2008, through December 31, 2009.\u00a0 The Department took no action to approve or deny the claim within 120 days.\u00a0 On July 24, 2013, the Taxpayer timely filed a protest to the [&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":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4638","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cornell Corrections of Texas : 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\/11\/20\/cornell-corrections-of-texas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cornell Corrections of Texas : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/20\/2014 14-35 On December 28, 2012, the Taxpayer timely filed a claim for refund of gross receipts tax for the 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