{"id":5471,"date":"2012-02-10T15:06:39","date_gmt":"2012-02-10T22:06:39","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5471"},"modified":"2026-04-11T13:32:42","modified_gmt":"2026-04-11T19:32:42","slug":"express-packaging-and-postal-service-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/02\/10\/express-packaging-and-postal-service-inc\/","title":{"rendered":"Express Packaging and Postal Service, 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\">02\/10\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-06_express_packaging_and_postal_service%20Inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-06<\/a><\/p>\n<p>The Taxpayer was engaged in business in New Mexico for that tax periods from January 1998 through August 2003. \u00a0The Taxpayer was audited by the Department and the Department determined that the Taxpayer was a nonfiler or had underreported for most of those months. \u00a0On August 12, 2004, the Department assessed the Taxpayer for gross receipts, compensating tax, withholding tax and interest for those tax periods. \u00a0No penalty was assessed. \u00a0On August 23, 2004, the Taxpayer filed a formal protest to the assessments. \u00a0At the hearing, the Taxpayer argued that it had not been given enough time to get the proper Nontaxable Transaction Certificates (NTTCs) from its customers to show that many of its receipts were deductible. \u00a0However, the Department argued that the Taxpayer had sufficient time to get NTTCs. \u00a0Additionally, NTTCs from the two businesses that the Taxpayer mentioned would not have been valid anyway because those businesses were 501(c)(3)s or governments and are not allowed to use NTTCs for services. \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\/10\/2012 12-06 The Taxpayer was engaged in business in New Mexico for that tax periods from January 1998 through August 2003. \u00a0The Taxpayer was audited by the Department and the Department determined that the Taxpayer was a nonfiler or had underreported for most of those months. \u00a0On August 12, 2004, the Department assessed the Taxpayer [&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-5471","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>Express Packaging and Postal Service, 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\/02\/10\/express-packaging-and-postal-service-inc\/\" 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