{"id":4971,"date":"2013-11-04T13:36:47","date_gmt":"2013-11-04T20:36:47","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4971"},"modified":"2026-04-11T13:32:07","modified_gmt":"2026-04-11T19:32:07","slug":"k-and-n-welding","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/11\/04\/k-and-n-welding\/","title":{"rendered":"K and N Welding"},"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\">11\/04\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-33_k_and_n_welding.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-33<\/a><\/p>\n<p>On May 28, 2010, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period ending 2006. \u00a0The assessment was the result of a limited scope audit conducted by the Department, after a discrepancy was found between what the Taxpayer reported to the Federal government and to the State government. \u00a0The Notice of Limited Scope Audit provided a deadline to produce nontaxable transaction certificates (NTTCs) for the period in question. \u00a0The Taxpayer was unable to obtain a NTTC during the 60 day period because the seller of the Taxpayer\u2019s services was not in tax compliance. \u00a0The Taxpayer eventually received a NTTC but it was executed outside of the 60 day period. \u00a0The Taxpayer was an independent contractor. \u00a0The company that resold Taxpayer\u2019s services in the ordinary course of their business charged and collected tax. \u00a0Had the Taxpayer obtained the NTTC prior to performing the services, or by the deadline given as part of the audit, his receipts would have been deductible. \u00a0Taxpayer did not provide any facts to support equitable recoupment. \u00a0However, as the Taxpayer did not have the NTTC, his receipts from performing the services were taxable, and the gross receipts tax, penalty and interest were correctly assessed. \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>11\/04\/2013 13-33 On May 28, 2010, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period ending 2006. \u00a0The assessment was the result of a limited scope audit conducted by the Department, after a discrepancy was found between what the Taxpayer reported to the Federal government and 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-4971","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>K and N Welding : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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