{"id":5174,"date":"2013-04-30T14:17:32","date_gmt":"2013-04-30T20:17:32","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5174"},"modified":"2026-04-11T13:32:25","modified_gmt":"2026-04-11T19:32:25","slug":"west-rock-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/04\/30\/west-rock-inc\/","title":{"rendered":"West Rock Inc."},"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\/30\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-10_west_rock_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-10<\/a><\/p>\n<p>The Taxpayer is a corporation engaged in the business of providing automobile repossession\/recovery services to financial institutions, other lenders and dealers. \u00a0On November 30, 2006, the Department selected the Taxpayer for a field audit for the period from January 1, 2001 through October 31, 2006. \u00a0In conducting the audit, the Department found that the Taxpayer had understated its tax liability by more than 25%. \u00a0As a result of the audit, the Department assessed the Taxpayer for gross receipts tax and interest, as well as withholding tax and interest. \u00a0The Taxpayer filed a protest to the assessment, but did not protest the withholding tax or the related interest. \u00a0Prior to the hearing, the Taxpayer and the Department resolved some issues from the audit, and a portion of the gross receipts tax and related interest was abated. \u00a0The Taxpayer only continued to protest gross receipts tax assessed on its receipts from services performed for federally-chartered credit unions (FCUs). \u00a0The Taxpayer worked as an independent contractor for FCUs, and at no time was the Taxpayer an FCU or an employee of \u00a0an FCU. \u00a0The Taxpayer argued that its receipts from services performed for FCUs were immune from state taxation because the receipts of FCUs are not allowed to be taxed at the state level under the Supremacy Clause of the constitution and under 12 U.S.C. \u00a71768. \u00a0The hearing officer found that \u00a0FCUs are federal instrumentalities entitled to state tax immunity. However, under United States v. New Mexico, 455 US 720, 102 S. Ct. 1373 (1982), supremacy clause and 12 U.S.C. \u00a71768 state tax immunity does not extend to the Taxpayer as an independent contractor of the FCUs. \u00a0The gross receipts tax is imposed on the Taxpayer, not on the FCU, and was correctly assessed in this situation. \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>04\/30\/2013 13-10 The Taxpayer is a corporation engaged in the business of providing automobile repossession\/recovery services to financial institutions, other lenders and dealers. \u00a0On November 30, 2006, the Department selected the Taxpayer for a field audit for the period from January 1, 2001 through October 31, 2006. \u00a0In conducting the audit, the Department found that [&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-5174","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>West Rock Inc. : 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\/04\/30\/west-rock-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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