{"id":5175,"date":"1997-03-20T14:18:45","date_gmt":"1997-03-20T21:18:45","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5175"},"modified":"2026-04-11T13:36:43","modified_gmt":"2026-04-11T19:36:43","slug":"morgan-buildings-spas-inc-and-morgan-buildings-and-spas-manufacturing-corp","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1997\/03\/20\/morgan-buildings-spas-inc-and-morgan-buildings-and-spas-manufacturing-corp\/","title":{"rendered":"Morgan Buildings &#038; Spas, Inc. and Morgan Buildings and Spas Manufacturing Corp."},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">03\/20\/1997<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/97-10__morgan_buildings_and_spas_inc_and_morgan_buildings_and_spas_manufacturing_corp.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">97-10<\/a><\/p>\n<p>TP argued it as selling tangible personal property not construction services &#8211; TP also argued that the date of 1991 contract governed which NTTC it must have in its possession -pre 1992 vs. post 1992 \u2013 TP further argued methodology was improper; Hearing officer ruled that GR 3(C):6 exceeded the definition of Section 7-9-3(C) &#8211; TP was selling Tangible Personal Property not construction therefore sales to 501(c)(3)\u2019s and governmental entities were properly deducted where NTTC or other required documentation was present &#8211; HO agreed that certain transactions \u201cskewed\u201d the percentage of error.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>03\/20\/1997 97-10 TP argued it as selling tangible personal property not construction services &#8211; TP also argued that the date of 1991 contract governed which NTTC it must have in its possession -pre 1992 vs. post 1992 \u2013 TP further argued methodology was improper; Hearing officer ruled that GR 3(C):6 exceeded the definition of Section [&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-5175","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Morgan Buildings &amp; 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