{"id":5792,"date":"2011-04-11T16:31:14","date_gmt":"2011-04-11T22:31:14","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5792"},"modified":"2026-04-11T13:32:46","modified_gmt":"2026-04-11T19:32:46","slug":"barnesandnoble-com-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/04\/11\/barnesandnoble-com-llc\/","title":{"rendered":"Barnesandnoble.com 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\">04\/11\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-10__barnes_and_noble.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-10<\/a><\/p>\n<p>The Taxpayer is a limited liability company in good standing organized under the laws of Delaware, with all of its operations, facilities and personnel located outside of New Mexico. \u00a0The Taxpayer is a leading internet-based retailer of books, music, DVD\/video and online courses. \u00a0 \u00a0During the audit period, the Taxpayer was a separate limited liability company owned by Barnes and Noble through its subsidiary. \u00a0During the period in question, the Taxpayer didn\u2019t own or lease property of any kind in New Mexico or have any temporary or permanent employees in New Mexico. \u00a0All products sold by the Taxpayer to New Mexico residents were delivered by the postal service or another common carrier. The Taxpayer\u2019s website included information about Barnes and Nobles physical locations in New Mexico, and was paid to include this on its site. \u00a0The physical stores did allow returns of merchandise purchased from the Taxpayer for in-store credit, but they did not have dealings with the Taxpayer regarding these returns. \u00a0During the audit period, the Taxpayer began to participate in a loyalty program that allowed customers to receive discounts on both the Taxpayer\u2019s website and at Barnes and Noble locations. \u00a0The Taxpayer also stated that, during the audit period, it did not engage in solicitation of New Mexico customers by advertising, and only communicated by using the customer\u2019s email address. \u00a0The matter to be determined at the hearing was whether the Taxpayer\u2019s activities established nexus, and if so, whether the Taxpayer was required to file and remit gross receipts taxes. \u00a0The Department argued that many activities, \u00a0including the close corporate relationship, return policy, gift card policy, loyalty program, and establishment of a market through Barnes and Noble\u2019s physical locations caused the Taxpayer to have nexus. \u00a0Using criteria set forth by previous court cases, the hearing officer found that the Department did not show that any of the Taxpayer\u2019s activities were sufficient to establish \u201csubstantial nexus.\u201d \u00a0For that reason, the Taxpayer&#8217;s protest was granted. \u00a0<br \/>NOTE: The New Mexico Court of Appeals has overruled this decision on the issue of the criteria used to establish nexus. \u00a0(Case No. 31,231)<\/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>04\/11\/2011 11-10 The Taxpayer is a limited liability company in good standing organized under the laws of Delaware, with all of its operations, facilities and personnel located outside of New Mexico. \u00a0The Taxpayer is a leading internet-based retailer of books, music, DVD\/video and online courses. \u00a0 \u00a0During the audit period, the Taxpayer was a separate [&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-5792","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>Barnesandnoble.com llc : All NM Taxes<\/title>\n<meta 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