{"id":5134,"date":"2013-06-03T14:10:48","date_gmt":"2013-06-03T20:10:48","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5134"},"modified":"2020-12-22T09:22:17","modified_gmt":"2020-12-22T16:22:17","slug":"wesley-k-miller-wt-miller","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/06\/03\/wesley-k-miller-wt-miller\/","title":{"rendered":"Wesley K. Miller &#8211; W&#038;T Miller"},"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\/03\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-15_wesley_k_miller_wt_miller.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-15<\/a><\/p>\n<p>On March 4, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest, for receipts received as an independent contractor, on which gross receipts tax was not paid for the years ending December 31, 2005, and December 31, 2006. \u00a0The Taxpayer filed a protest to the assessments, arguing that his transportation services receipts were deductible under NMSA 1978, Section 7-9-56 as part of the fulfillment of interstate transportation under a single contract. The Taxpayer\u2019s father was engaged in the business of transporting grain from large out-of-state companies to New Mexico customers. When his father could not handle the volume of work, the father subcontracted with the Taxpayer to deliver grain from Albuquerque to farmers in Valencia and Bernalillo Counties. All of the Taxpayer\u2019s transportation services were intrastate. The \u00a0 Taxpayer was not a party to the contracts between his father and the out-of-state grain sellers and there was no evidence that single contract for interstate transportation existed between the father and sellers. Because the Taxpayer failed to produce sufficient evidence that his intrastate transportation activities were part of the fulfillment of interstate transportation under a single contract, the 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>06\/03\/2013 13-15 On March 4, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest, for receipts received as an independent contractor, on which gross receipts tax was not paid for the years ending December 31, 2005, and December 31, 2006. \u00a0The Taxpayer filed a protest to the assessments, arguing that his [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-5134","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wesley K. 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