{"id":5842,"date":"2011-03-08T16:35:13","date_gmt":"2011-03-08T23:35:13","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5842"},"modified":"2026-04-11T13:32:46","modified_gmt":"2026-04-11T19:32:46","slug":"promoco","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/03\/08\/promoco\/","title":{"rendered":"Promoco"},"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\/08\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-06__promoco.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-06<\/a><\/p>\n<p>The Taxpayer, operated a sole proprietorship business, having leased advertising space at the Four Corners Regional Airport in Farmington and re-leased that space to others. \u00a0The agreement with the City of Farmington included language notifying the Taxpayer that he may be subject to tax for sales made or services rendered. \u00a0Taxpayer did not collect, report or pay gross receipts tax for the period between January 1, 1995 and December 31, 1997 based on an unknown Department employee\u2019s advice. \u00a0The Taxpayer did collect, report and pay gross receipts tax for his business activities from January 1, 2008, until he sold the business based on another unknown Department employee\u2019s advice. Taxpayer was assessed gross receipts tax, plus penalty and interest, for the six semi-annual filing periods between January 1, 1995 and December 31, 1997. \u00a0The Taxpayer filed a written protest to each of the assessments, arguing that his failure to pay gross receipts tax was due to erroneous information provided by a Department employee. The hearing officer found that the Department correctly assessed the Taxpayer for gross receipts tax, plus penalty and interest as Taxpayer\u2019s claim did not release him of his tax responsibilities. \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>03\/08\/2011 11-06 The Taxpayer, operated a sole proprietorship business, having leased advertising space at the Four Corners Regional Airport in Farmington and re-leased that space to others. \u00a0The agreement with the City of Farmington included language notifying the Taxpayer that he may be subject to tax for sales made or services rendered. \u00a0Taxpayer did not [&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-5842","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>Promoco : 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\/08\/promoco\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Promoco : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"03\/08\/2011 11-06 The Taxpayer, operated a sole proprietorship business, having leased advertising space at the Four Corners Regional Airport in Farmington and re-leased that space to others. \u00a0The agreement with the City of Farmington included language notifying the Taxpayer that he may be subject to tax for sales made or services rendered. \u00a0Taxpayer did not [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/03\/08\/promoco\/\" \/>\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=\"2011-03-08T23:35:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:32:46+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" 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