{"id":5022,"date":"2013-09-27T13:47:27","date_gmt":"2013-09-27T19:47:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5022"},"modified":"2026-04-11T13:32:09","modified_gmt":"2026-04-11T19:32:09","slug":"ravelles-jewels","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/09\/27\/ravelles-jewels\/","title":{"rendered":"Ravelle&#8217;s Jewel&#8217;s"},"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\">09\/27\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-27_ravelles_jewels.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-27<\/a><\/p>\n<p>The Taxpayer is a sole proprietorship engaged in business only in 2006. \u00a0The Taxpayer worked in 2006 as an independent contractor providing physical therapy services. \u00a0The Taxpayer\u2019s services were resold in the ordinary course of business by the company for which the Taxpayer performed its services. \u00a0The Taxpayer did not receive a Nontaxable Transaction Certificate (NTTC) from the company in 2006. \u00a0Through a tape match with the IRS, the Department detected that the Taxpayer had a possible gross receipts tax liability. \u00a0The Department sent the Taxpayer a notice of limited scope audit, which gave notice of the 60-day statutory deadline for the Taxpayer to obtain any necessary NTTCs. \u00a0The deadline to have the NTTCs was January 24, 2010. \u00a0The Taxpayer was out of the country and did not receive the notice until 40-days had passed. \u00a0Upon reading the notice, the Taxpayer requested the NTTC, but the NTTC was not executed until February 2, 2010, after the 60-day period to obtain the NTTC had expired. \u00a0On February 12, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest. \u00a0The Taxpayer protested the assessment. \u00a0The hearing officer found that the Taxpayer was engaged in business, and did not possess the necessary NTTC to support a deduction for the sale of services for resale. The statute mandates that the Department deny any claimed deduction when the NTTC is not executed by the 60-day deadline. \u00a0Therefore, the 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>09\/27\/2013 13-27 The Taxpayer is a sole proprietorship engaged in business only in 2006. \u00a0The Taxpayer worked in 2006 as an independent contractor providing physical therapy services. \u00a0The Taxpayer\u2019s services were resold in the ordinary course of business by the company for which the Taxpayer performed its services. \u00a0The Taxpayer did not receive a Nontaxable [&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-5022","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>Ravelle&#039;s Jewel&#039;s : 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\/2013\/09\/27\/ravelles-jewels\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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