{"id":5778,"date":"2011-07-07T16:24:17","date_gmt":"2011-07-07T22:24:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5778"},"modified":"2026-04-11T13:32:45","modified_gmt":"2026-04-11T19:32:45","slug":"economics-of-dignity-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/07\/07\/economics-of-dignity-llc\/","title":{"rendered":"Economics of Dignity, 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\">07\/07\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-14_economics_of_dignity.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-14<\/a><\/p>\n<p>The Taxpayer is a single-member limited liability company, organized in New Mexico, whose purpose is starting new companies. \u00a0 The Taxpayer created a second limited liability company, World Wide Art Sellers, LLC (WWAS), whose membership included the Taxpayer and one other member. WWAS Taxpayer a 1099 for non-employee compensation for consulting services. \u00a0The Taxpayer filed and paid gross receipts tax on this income for tax years 2005 through 2008 and then completed an application for refund for the same taxes. In July 2009, the Taxpayer\u2019s accountant filed a formal protest based on the Department\u2019s inaction requesting that the refund be granted. \u00a0The Department determined the gross receipts tax was properly due and paid. The Taxpayer\u2019s single member acknowledged that services were being provided to WWAS, but argued that because he was the single member of Taxpayer and Taxpayer was also a member of WWAS, he was being taxed for providing services to himself. \u00a0The Taxpayer also argued that the payments were capital distributions rather than gross receipts and that he received faulty information from the Department. The Taxpayer did not provide sufficient evidence to prove that it was entitled to a refund. \u00a0The Taxpayer&#8217;s protest was denied. \u00a0<\/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\/07\/2011 11-14 The Taxpayer is a single-member limited liability company, organized in New Mexico, whose purpose is starting new companies. \u00a0 The Taxpayer created a second limited liability company, World Wide Art Sellers, LLC (WWAS), whose membership included the Taxpayer and one other member. WWAS Taxpayer a 1099 for non-employee compensation for consulting services. \u00a0The [&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-5778","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>Economics of Dignity, 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\/2011\/07\/07\/economics-of-dignity-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Economics of Dignity, LLC : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"07\/07\/2011 11-14 The Taxpayer is a single-member limited liability company, organized in New Mexico, whose purpose is starting new companies. \u00a0 The Taxpayer created a second limited liability company, World Wide Art Sellers, LLC (WWAS), whose membership included the Taxpayer and one other member. WWAS Taxpayer a 1099 for non-employee compensation for consulting services. \u00a0The [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/07\/07\/economics-of-dignity-llc\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2011-07-07T22:24:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:32:45+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2011\\\/07\\\/07\\\/economics-of-dignity-llc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2011\\\/07\\\/07\\\/economics-of-dignity-llc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Economics of Dignity, LLC\",\"datePublished\":\"2011-07-07T22:24:17+00:00\",\"dateModified\":\"2026-04-11T19:32:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2011\\\/07\\\/07\\\/economics-of-dignity-llc\\\/\"},\"wordCount\":269,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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