{"id":4660,"date":"2014-09-22T12:30:09","date_gmt":"2014-09-22T18:30:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4660"},"modified":"2020-12-21T17:42:53","modified_gmt":"2020-12-22T00:42:53","slug":"bbcb-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/09\/22\/bbcb-llc\/","title":{"rendered":"BBCB, LLC"},"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\">09\/22\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-33_bbcb_llc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-33<\/a><\/p>\n<p>The Taxpayer is a regional developer for a corporation based in Arizona. \u00a0The Taxpayer\u2019s principal place of business is in Bernalillo County, New Mexico. \u00a0As a regional developer, the Taxpayer sells licenses to franchisees, helps the franchisees with set-up, and has limited duties related to checking in on the franchisees once the business is operating. \u00a0The Taxpayer receives a commission on every license sold, as well as a monthly commission on monthly royalties paid to the corporation by franchisees. \u00a0The Taxpayer was filing and paying gross receipts tax to include the commission on the monthly royalties it received. \u00a0The Taxpayer began working with an enrolled agent, who advised that the commission on monthly royalties was not subject to gross receipts tax. \u00a0Based on this advice, the Taxpayer filed an application for refund on October 11, 2012, for the December 2008 tax period, and included a copy of its royalty reports from the corporation for the 2008 tax year. \u00a0On October 31, 2012, the Department denied the request for refund. \u00a0On November 26, 2012, the Taxpayer filed a formal protest to the denial. \u00a0In April 2013, the Department granted a partial refund for the December 2008 tax period. \u00a0This refund was determined by a review of the royalty report, a determining which commissions on royalties were related to franchisees within the state of New Mexico, and applying the gross receipts tax to those commissions at the rate where the franchisees were located. \u00a0The Taxpayer and the Department both presented arguments at the hearing related to the taxability of the commissions on royalties. \u00a0It was determined by the hearing officer that the commissions were taxable, as they are included in the definition of gross receipts, and in this situation, were dependent upon the Taxpayer performing its later check-ins on the franchisees to continue receiving these commissions. \u00a0However, it was also decided at hearing that the refund the Taxpayer received was not calculated correctly, as the rate used should have been the rate of the Taxpayer\u2019s business location, rather than where the franchisees were located. \u00a0This resulted in the Taxpayer being owed an additional amount. \u00a0The Taxpayer\u2019s protest was granted in part and denied in part.<\/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>09\/22\/2014 14-33 The Taxpayer is a regional developer for a corporation based in Arizona. \u00a0The Taxpayer\u2019s principal place of business is in Bernalillo County, New Mexico. \u00a0As a regional developer, the Taxpayer sells licenses to franchisees, helps the franchisees with set-up, and has limited duties related to checking in on the franchisees once the business [&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-4660","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>BBCB, 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\" 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