{"id":4826,"date":"2014-04-28T12:59:29","date_gmt":"2014-04-28T18:59:29","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4826"},"modified":"2026-04-11T13:32:04","modified_gmt":"2026-04-11T19:32:04","slug":"ppr-healthcare-staffing","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/04\/28\/ppr-healthcare-staffing\/","title":{"rendered":"PPR Healthcare Staffing"},"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\">04\/28\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-15_ppr_healthcare_staffing.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-15<\/a><\/p>\n<p>On October 5, 2012, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period from January 31, 2006, through November 30, 2012. \u00a0The Taxpayer filed a protest to the assessment in regard to the penalty, but admitted liability to the principal and interest. \u00a0At the hearing, a representative of the Taxpayer, who was not employed by the Taxpayer in 2006, testified that the Taxpayer\u2019s controller at the time, a CPA, performed \u201cdue diligence\u201d in determining whether the Taxpayer\u2019s activities were subject to tax in each state they did business in. \u00a0The Taxpayer was unable to provide evidence as to what type of review was done by the CPA, or that the Taxpayer relied on incorrect tax advice of the CPA. \u00a0The Taxpayer was unable to prove that it was not negligent in failing to file gross receipts tax for the period in question. \u00a0The Taxpayers\u2019 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>04\/28\/2014 14-15 On October 5, 2012, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period from January 31, 2006, through November 30, 2012. \u00a0The Taxpayer filed a protest to the assessment in regard to the penalty, but admitted liability to the principal and interest. \u00a0At the hearing, [&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-4826","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>PPR Healthcare Staffing : 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\/04\/28\/ppr-healthcare-staffing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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