{"id":4895,"date":"2014-01-28T13:19:08","date_gmt":"2014-01-28T20:19:08","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4895"},"modified":"2026-04-11T13:32:06","modified_gmt":"2026-04-11T19:32:06","slug":"skelsey-smith-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/01\/28\/skelsey-smith-inc\/","title":{"rendered":"Skelsey-Smith, Inc."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">01\/28\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-1_skelsey_smith_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-01<\/a><\/p>\n<p>The Department issued an assessment to the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period June 30, 2004 through June 30, 2009. \u00a0During the period at issue, the Taxpayer provided painting services of heavy equipment for resale. \u00a0On December 17, 2009, the Department issued a 60-day letter to the Taxpayer, which provided a period of 60-days to provide any nontaxable transaction certificates (NTTCs), necessary to support deduction it had taken. \u00a0During the 60-day period, the Taxpayer provided several NTTCs \u00a0to the Department, which the Department reviewed and used to allow all deductions for which the Taxpayer and a correct and timely NTTC. \u00a0The Department rejected some of the NTTCs because they were the wrong Type or they were not timely. \u00a0The Taxpayer was not in possession of NTTCs to support his additional deductions that were of the correct Type or that were timely in the period statutorily allowed. \u00a0That Taxpayer&#8217;s protest was denied.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#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>01\/28\/2014 14-01 The Department issued an assessment to the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period June 30, 2004 through June 30, 2009. \u00a0During the period at issue, the Taxpayer provided painting services of heavy equipment for resale. \u00a0On December 17, 2009, the Department issued a 60-day letter to [&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-4895","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Skelsey-Smith, Inc. : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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