{"id":5279,"date":"2012-12-31T14:35:55","date_gmt":"2012-12-31T21:35:55","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5279"},"modified":"2026-04-11T13:32:27","modified_gmt":"2026-04-11T19:32:27","slug":"home-security-systems-and-industrial-commercial-security-systems","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/12\/31\/home-security-systems-and-industrial-commercial-security-systems\/","title":{"rendered":"Home Security Systems and Industrial &#038; Commercial Security Systems"},"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\">12\/31\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-26_home_security_systems_and_industrial_commercial_security.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-26<\/a><\/p>\n<p>The Taxpayers are two corporations, with one common president and owner. Taxpayers doe business in Albuquerque and have been registered for Combined Reporting System numbers for over 20 years. Taxpayers design, pre-wire, install, service and monitor 24-hour electronic security systems. \u00a0They sell and lease tangible personal property and sell installation and monitoring services. \u00a0The Department audited both corporations under various tax programs for a period beginning January 1, 2002 through March 31, 2005. \u00a0On May 23, 2005, the Department issued a 60-day notice letter requesting that Taxpayers possess New Mexico nontaxable transaction certificates (NTTCs) or other documentation to support claimed deductions by July 22, 2005. \u00a0The Department proposed, and the Taxpayers agreed to, a sampling method for the audit under which invoices were selected from the audit period and broken into two strata based on their amount. \u00a0The Department completed its audit in February 2006, and disallowed numerous deductions claimed by the Taxpayers. \u00a0At protest, the hearing officer determined that three of the deductions claimed by the Taxpayers were to be allowed, but the others were not. \u00a0These deductions were disallowed because the Taxpayers could not provide the necessary NTTCs, or other sufficient evidence to show that they were entitled to claim the deductions. \u00a0The Taxpayers protests were granted in part and denied in part.<\/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>12\/31\/2012 12-26 The Taxpayers are two corporations, with one common president and owner. Taxpayers doe business in Albuquerque and have been registered for Combined Reporting System numbers for over 20 years. Taxpayers design, pre-wire, install, service and monitor 24-hour electronic security systems. \u00a0They sell and lease tangible personal property and sell installation and monitoring services. [&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-5279","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>Home Security Systems and Industrial &amp; Commercial Security Systems : 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\/2012\/12\/31\/home-security-systems-and-industrial-commercial-security-systems\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Home Security Systems and Industrial &amp; Commercial Security Systems : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"12\/31\/2012 12-26 The Taxpayers are two corporations, with one common president and owner. 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