{"id":5830,"date":"2011-03-17T16:32:26","date_gmt":"2011-03-17T22:32:26","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5830"},"modified":"2026-04-11T13:32:46","modified_gmt":"2026-04-11T19:32:46","slug":"tindall-corporation","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/03\/17\/tindall-corporation\/","title":{"rendered":"Tindall Corporation"},"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\">03\/17\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-09__tindall_corporation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-09<\/a><\/p>\n<p>The Taxpayer is an \u201cS\u201d corporation, incorporated in South Carolina and doing business in New Mexico. \u00a0The Taxpayer does not have a retail office, representatives, dealers, or a sales office in New Mexico. \u00a0The Department conducted an audit of Taxpayer for gross receipts tax, compensating tax, withholding tax and income tax for tax period September 1, 1999 to August 31, 2004. \u00a0When the audit was concluded, the Department assessed the Taxpayer for gross receipts tax and interest. \u00a0The Taxpayer\u2019s filing reports show a history of filing withholding taxes, but no filing of gross receipts taxes. \u00a0The Taxpayer specializes in making precast concrete products, including concrete modular prison cells. \u00a0The design, engineering and building of these prison cells takes place at the Taxpayer\u2019s plant in Georgia. \u00a0All of the Taxpayer\u2019s New Mexico customers are local governments. \u00a0The prison cells are shipped into New Mexico by train or truck. \u00a0This transportation is arranged by the Taxpayer. \u00a0Once the cells arrive in New Mexico, the Taxpayer has a small group of employees who travel to the destination and has specialized training with cranes to unload and move the prison cells off the rail cars and get them into trucks to move to the customer\u2019s site. \u00a0The Taxpayer\u2019s crew is responsible for erecting the prison cells on concrete slabs provided by the customer. \u00a0The Taxpayer paid sales and use tax to the State of Georgia on the materials used in the construction of the prison cells sold to New Mexico customers. \u00a0The issues to be decided in the protest hearing were whether the Taxpayer was performing a construction service in New Mexico, or selling tangible personal property. \u00a0The Department argued that, if the hearing officer found that this was the sale of tangible personal property, not a construction service, then the sale was of construction materials, and would be taxable. \u00a0The hearing officer found that the sale of the prison cells was not the sale of construction materials, but the sale of tangible personal property, which is deductible when sold to a government entity. \u00a0Receipts from performing services in New Mexico are taxable, so receipts from the moving and installation of the prison cells would be taxable. \u00a0The Taxpayer&#8217;s protest was granted in part and denied in part. \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>03\/17\/2011 11-09 The Taxpayer is an \u201cS\u201d corporation, incorporated in South Carolina and doing business in New Mexico. \u00a0The Taxpayer does not have a retail office, representatives, dealers, or a sales office in New Mexico. \u00a0The Department conducted an audit of Taxpayer for gross receipts tax, compensating tax, withholding tax and income tax for tax [&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-5830","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized 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