{"id":5383,"date":"2012-07-09T14:51:38","date_gmt":"2012-07-09T20:51:38","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5383"},"modified":"2026-04-11T13:32:29","modified_gmt":"2026-04-11T19:32:29","slug":"louis-ortega-dba-perfection-flooring-maintenance","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/07\/09\/louis-ortega-dba-perfection-flooring-maintenance\/","title":{"rendered":"Louis Ortega dba Perfection Flooring Maintenance"},"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\">07\/09\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-16_louis_ortega_dba_perfection_floor_maintenance.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-16<\/a><\/p>\n<p>The Taxpayer provides floor maintenance services in New Mexico. \u00a0Based on a Schedule C tapematch, the Department conducted a limited scope audit of the Taxpayer\u2019s 2005 and 2006 gross receipts in 2009. \u00a0Based upon the Department\u2019s findings, the Taxpayer received assessments for gross receipts tax, penalty and interest for each of the two tax years. \u00a0The Taxpayer protested both assessments. \u00a0In both 2005 and 2006, the Taxpayer performed services for two non-profit religious charities. \u00a0These charities provided the Taxpayer with a Type 9 nontaxable transaction certificate (NTTC) for his services. \u00a0Because of this, the Taxpayer did not pass along the tax to the charities, or pay gross receipts tax himself. \u00a0At hearing, the Taxpayer conceded that he had improperly relied on this NTTC for his services and that the Department\u2019s assessment on these receipts was correct. \u00a0In 2006, the Taxpayer also performed services for a chain of retail stores in New Mexico as a subcontractor to an Illinois company. \u00a0The Taxpayer believed that he was entitled to a gross receipts tax deduction for these receipts as a subcontractor performing services for resale. \u00a0The Taxpayer was not given an NTTC to support this deduction. \u00a0During the audit, on February 18, 2009, the Department sent a notice of audit commencement to the Taxpayer, advising him that he had 60 days (until April 19, 2009) to possess any NTTC\u2019s necessary to support his deductions. \u00a0The Taxpayer contacted the Illinois company several times, and was provided with a Type 5 NTTC on June 30, 2009, more than two months after the 60 day deadline. \u00a0The Department informed the Taxpayer that it could not honor the NTTC because it was not obtained by the deadline. \u00a0The issue to be decided at hearing was whether the Department should have accepted the NTTC, and whether the Taxpayer\u2019s efforts to obtain it could excuse his missing the deadline. \u00a0Because the language in the statute is clear, the Department is not authorized to accept the NTTC after the deadline and cannot allow the deduction claimed by the Taxpayer. \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>07\/09\/2012 12-16 The Taxpayer provides floor maintenance services in New Mexico. \u00a0Based on a Schedule C tapematch, the Department conducted a limited scope audit of the Taxpayer\u2019s 2005 and 2006 gross receipts in 2009. \u00a0Based upon the Department\u2019s findings, the Taxpayer received assessments for gross receipts tax, penalty and interest for each of the two [&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-5383","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>Louis Ortega dba Perfection Flooring Maintenance : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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