{"id":5840,"date":"2011-03-14T16:34:36","date_gmt":"2011-03-14T22:34:36","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5840"},"modified":"2026-04-11T13:32:46","modified_gmt":"2026-04-11T19:32:46","slug":"loranger-construction","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/03\/14\/loranger-construction\/","title":{"rendered":"Loranger Construction"},"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\/14\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-07__loranger_construction.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-07<\/a><\/p>\n<p>The Taxpayer was engaged in business in New Mexico in 2005 and 2006, providing installations to other companies, who resold those services to its customers. \u00a0The Taxpayer did not report the proceeds of those services as part of its gross receipts. \u00a0Through the tape match program, the Department recognized a mismatch between Taxpayer\u2019s gross receipts reports and its federal Schedule C. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest for the 2005 and 2006 tax years. \u00a0The Taxpayer filed a formal protest to both assessments. \u00a0The Department acknowledged that the Taxpayer obtained valid non-taxable transaction certificates (NTTCs) for the 2005 tax year and for some of the transactions in the 2006 tax year within the 60-day deadline. \u00a0The 2005 assessment was abated, as was part of the 2006 assessment. \u00a0The Taxpayer argued that he attempted to obtain the other NTTCs within the deadline, but that he was not able to get them until the deadline had passed. \u00a0The Taxpayer argued that it was the buyer\u2019s fault for not getting him the NTTCs, and that the Department charging tax on these transactions was double taxation. \u00a0However, it was the Taxpayer\u2019s duty to get the correct NTTCs timely, or pay tax on the transactions, and it is not considered double taxation when two separate entities are taxed on their receipts. \u00a0Also, the Taxpayer\u2019s belief that he did not owe tax is still considered negligence, so penalty is due. \u00a0The hearing officer determined that some of the penalty should be abated though, as it was calculated using a statute that had been changed after the period in question to allow higher penalty. \u00a0The Department does not have discretion on the issue of interest, as the law states that it \u201cshall be paid\u201d. \u00a0For those reasons, the Taxpayer&#8217;s protest was granted in part and denied in part. \u00a0NOTE: The New Mexico Court of Appeals has overruled the 10% penalty issue mentioned in this decision. \u00a0(Case No. 30,932)<\/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\/14\/2011 11-07 The Taxpayer was engaged in business in New Mexico in 2005 and 2006, providing installations to other companies, who resold those services to its customers. \u00a0The Taxpayer did not report the proceeds of those services as part of its gross receipts. \u00a0Through the tape match program, the Department recognized a mismatch between Taxpayer\u2019s [&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-5840","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>Loranger Construction : 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\/03\/14\/loranger-construction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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