{"id":5458,"date":"2012-02-17T15:04:07","date_gmt":"2012-02-17T22:04:07","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5458"},"modified":"2026-04-11T13:32:42","modified_gmt":"2026-04-11T19:32:42","slug":"silvercreek-material-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/02\/17\/silvercreek-material-llc\/","title":{"rendered":"Silvercreek Material, LLC"},"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\">02\/17\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-07_silvercreek_material_llc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-07<\/a><\/p>\n<p>The Taxpayer is registered to do business in New Mexico as a limited liability company. \u00a0 \u00a0On December 26, 2006, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax periods from January 1, 2004 through September 30, 2005. \u00a0During the tax periods in question, the Taxpayer performed construction services for the Department of the Army on the Pueblo of Santa Ana. \u00a0The Taxpayer is not an Indian company. \u00a0The Pueblo of Santa Ana contributed a portion of the money for the project. \u00a0The Taxpayer argued that it was a partner of the Pueblo and therefore, the receipts were not taxable under the Indian preemption doctrine. \u00a0The issue decided was whether the state was preempted from taxing the Taxpayer\u2019s receipts from performing construction services for the Department of the Army because of the Pueblo\u2019s contributions to the project. \u00a0Receipts from this transaction are taxable under the Gross Receipts and Compensating Tax Act. \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>02\/17\/2012 12-07 The Taxpayer is registered to do business in New Mexico as a limited liability company. \u00a0 \u00a0On December 26, 2006, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax periods from January 1, 2004 through September 30, 2005. \u00a0During the tax periods in question, the Taxpayer performed construction [&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-5458","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>Silvercreek Material, LLC : 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\/02\/17\/silvercreek-material-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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