{"id":5451,"date":"2012-02-27T15:02:52","date_gmt":"2012-02-27T22:02:52","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5451"},"modified":"2026-04-11T13:32:30","modified_gmt":"2026-04-11T19:32:30","slug":"shotblast-southwest-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/02\/27\/shotblast-southwest-inc\/","title":{"rendered":"Shotblast Southwest 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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02\/27\/2012<\/div>\n<\/div>\n
\n

12-08<\/a><\/p>\n

The Taxpayer is an S corporation organized in New Mexico, who provides a service of shotblasting commercial concrete flooring and coating them with epoxy or urethane. \u00a0The Department audited the Taxpayer for tax periods January 31, 2002, through March 21, 2008. \u00a0On September 28, 2009, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest. \u00a0The Taxpayer filed a written protest to the assessment. \u00a0The Taxpayer presented several arguments as to why he was not liable for the assessment including that his customers refused to pay the tax and his unfamiliarity with the tax laws. Taxpayer also presented several hardship arguments as to why he should not have to pay the assessment. Because the gross receipts tax is a tax imposed on the seller, not the buyer, the arguments do not change the Taxpayer\u2019s tax liability. \u00a0Taxpayer also questioned the his responsibility to pay tax when providing a construction service to a government agency. Sales of any services, not just construction services, to a government agency are fully taxable. \u00a0Based upon a review of these arguments, the hearing officer found no basis for abatement of the assessment. \u00a0The Taxpayer\u2019s protest was denied.<\/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":"

02\/27\/2012 12-08 The Taxpayer is an S corporation organized in New Mexico, who provides a service of shotblasting commercial concrete flooring and coating them with epoxy or urethane. \u00a0The Department audited the Taxpayer for tax periods January 31, 2002, through March 21, 2008. \u00a0On September 28, 2009, the Department assessed the Taxpayer for unpaid gross […]<\/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-5451","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nShotblast Southwest 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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