{"id":5206,"date":"2013-03-06T14:23:43","date_gmt":"2013-03-06T21:23:43","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5206"},"modified":"2026-04-11T13:32:26","modified_gmt":"2026-04-11T19:32:26","slug":"southern-oasis-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/03\/06\/southern-oasis-inc\/","title":{"rendered":"Southern Oasis, Inc."},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.7.0″ _module_preset=”default”][et_pb_row _builder_version=”4.7.0″ _module_preset=”default”][et_pb_column _builder_version=”4.7.0″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.7.0″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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03\/06\/2013<\/div>\n<\/div>\n
\n

13-6<\/a><\/p>\n

The Taxpayer is an S corporation who provides consulting and management services for the solid waste industry, primarily to government entities. \u00a0The Taxpayer provided timely Type 5 NTTCs to the Department, which the Taxpayer had accepted in good faith for the purchase of its services for resale. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest because it claimed that the services sold were not similar or identical to the services resold. \u00a0The issue to be decided was whether the Taxpayer\u2019s sales were eligible for the deduction of a sale of services for resale pursuant to NMSA 1978, Section 7-9-48. \u00a0Taxpayer\u2019s services were resold and the governmental gross receipts tax was imposed on the second transaction. \u00a0Taxpayer and the Department differed in their interpretation of when the deduction applied. \u00a0 The hearing officer found that the sale of services by the Taxpayer qualified to be deducted because they were sold in the ordinary course of business and a governmental gross receipts tax was imposed by the buyer on the second transaction. \u00a0Without Taxpayer\u2019s services the buyer would not have been able to operate or to resell its services. \u00a0The amounts assessed on those deductible receipts were to be abated, but the amounts assessed for other receipts that did not have a tax imposed on the resell were due and owing. \u00a0The Taxpayer\u2019s protest was granted in part and denied in part.<\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

03\/06\/2013 13-6 The Taxpayer is an S corporation who provides consulting and management services for the solid waste industry, primarily to government entities. \u00a0The Taxpayer provided timely Type 5 NTTCs to the Department, which the Taxpayer had accepted in good faith for the purchase of its services for resale. \u00a0The Department assessed the Taxpayer for […]<\/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":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5206","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nSouthern Oasis, 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\" 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