{"id":4774,"date":"2014-06-05T12:51:13","date_gmt":"2014-06-05T18:51:13","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4774"},"modified":"2026-04-11T13:32:03","modified_gmt":"2026-04-11T19:32:03","slug":"enchantment-custom-hoof-care","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/06\/05\/enchantment-custom-hoof-care\/","title":{"rendered":"Enchantment Custom Hoof Care"},"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\">06\/05\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-21_enchantment_custom_hoof_care.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-21<\/a><\/p>\n<p>On February 26, 2009, after completing a limited-scope audit, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods ending December 31, 2005, and December 31, 2006. \u00a0On March 9, 2009, the Taxpayer filed a protest to the assessments. \u00a0During the period in question, the Taxpayer was engaged in business selling cattle hoof trimming services to local dairies. \u00a0The Taxpayer argues that its receipts are exempt or deductible. \u00a0The Taxpayer pointed to several sections of statute as evidence of applicable exemptions and deductions. \u00a0The first, Section 7-9-18 NMSA 1978, is an exemption for receipts from the sale of livestock, agricultural products, and similar items. \u00a0The second, Section 7-9-19 NMSA 1978, is an exemption for receipts from feeding and handling livestock prior to sale. \u00a0 The third, Section 7-9-59 NMSA 1978, is a deduction for receipts from growing, cultivating or harvesting agricultural products. \u00a0 The hearing officer found that none of these exemptions or deductions applied to the Taxpayer\u2019s receipts from selling hoof trimming services. \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>06\/05\/2014 14-21 On February 26, 2009, after completing a limited-scope audit, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods ending December 31, 2005, and December 31, 2006. \u00a0On March 9, 2009, the Taxpayer filed a protest to the assessments. \u00a0During the period in question, the Taxpayer was engaged [&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-4774","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>Enchantment Custom Hoof Care : 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\/06\/05\/enchantment-custom-hoof-care\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Enchantment Custom Hoof Care : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/05\/2014 14-21 On February 26, 2009, after completing a limited-scope audit, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods ending December 31, 2005, and December 31, 2006. \u00a0On March 9, 2009, the Taxpayer filed a protest to the assessments. \u00a0During the period in question, the Taxpayer was engaged [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/06\/05\/enchantment-custom-hoof-care\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" 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