{"id":5403,"date":"2012-06-26T14:54:20","date_gmt":"2012-06-26T20:54:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5403"},"modified":"2026-04-11T13:32:29","modified_gmt":"2026-04-11T19:32:29","slug":"american-medical-alarms-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/06\/26\/american-medical-alarms-inc\/","title":{"rendered":"American Medical Alarms, 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\">06\/26\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-15_american_medical_alarms_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-15<\/a><\/p>\n<p>The Taxpayer is a corporation domiciled in Illinois, who sells medical alarm monitoring services. \u00a0It began selling these services in New Mexico in January 2000. \u00a0In January 2008, the Taxpayer registered with the Department and began filing and remitting gross receipts taxes on the services it performs in New Mexico. \u00a0In May 2008, the Department conducted a desk audit of the Taxpayer, and on July 3, 2008, assessed the Taxpayer for gross receipts tax, penalty and interest for tax years January 31, 2001 through December 31, 2007. \u00a0The Taxpayer filed a protest to the assessment. \u00a0The Taxpayer has no offices, employees, stores, or other presence of that nature in New Mexico. \u00a0The service provided by the Taxpayer is to monitor medical alarm equipment it installs in a customer\u2019s residence. \u00a0The Taxpayer charges a monthly fee for monitoring of and use of an alarm console, pendant, or wristband transmitter, as well as a fee for responding to emergency calls made by the customer. \u00a0The Taxpayer retains ownership of the medical alarm equipment and is responsible for repairing that equipment. \u00a0The call center responsible for monitoring emergency calls from New Mexico customers is in California. \u00a0The issue to be determined is whether the services provided by the Taxpayer are performed in New Mexico or in California. \u00a0The nature of the Taxpayer\u2019s business, and the services it provides to its New Mexico customers, demonstrate that the Taxpayer\u2019s services are performed in New Mexico. \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>06\/26\/2012 12-15 The Taxpayer is a corporation domiciled in Illinois, who sells medical alarm monitoring services. \u00a0It began selling these services in New Mexico in January 2000. \u00a0In January 2008, the Taxpayer registered with the Department and began filing and remitting gross receipts taxes on the services it performs in New Mexico. \u00a0In May 2008, [&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-5403","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>American Medical Alarms, 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\/2012\/06\/26\/american-medical-alarms-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"American Medical Alarms, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/26\/2012 12-15 The Taxpayer is a corporation domiciled in Illinois, who sells medical alarm monitoring services. 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