{"id":4699,"date":"2014-07-07T12:36:15","date_gmt":"2014-07-07T18:36:15","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4699"},"modified":"2026-04-11T13:31:50","modified_gmt":"2026-04-11T19:31:50","slug":"santa-fe-cigar-co","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/07\/07\/santa-fe-cigar-co\/","title":{"rendered":"Santa Fe Cigar Co."},"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\">07\/07\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-28_santa_fe_cigar_co.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-28<\/a><\/p>\n<p>On November 30, 2010, the Department assessed the Taxpayer for tobacco products tax and interest for the reporting periods between May 31, 2006, and December 31, 2009. \u00a0This assessment resulted from an audit done of the Taxpayer by the Department, which was completed on August 4, 2010. \u00a0The audit found that the Taxpayer was the first purchaser of tobacco products in New Mexico, and was therefore responsible for tobacco tax. \u00a0The Taxpayer argued that it had not changed its business practices since 2006, and an audit done at that time did not have the same result. \u00a0However, in the audit narrative of the the other audit, the Department noted that the Taxpayer was liable for tobacco products tax as a first purchaser from two of the three vendors considered. \u00a0Moreover, these were two separate audits of two different time periods, \u00a0and the assessment was done correctly. \u00a0The 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>07\/07\/2014 14-28 On November 30, 2010, the Department assessed the Taxpayer for tobacco products tax and interest for the reporting periods between May 31, 2006, and December 31, 2009. \u00a0This assessment resulted from an audit done of the Taxpayer by the Department, which was completed on August 4, 2010. \u00a0The audit found that the Taxpayer [&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-4699","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>Santa Fe Cigar Co. : 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\/07\/07\/santa-fe-cigar-co\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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