{"id":6002,"date":"1998-07-31T08:35:21","date_gmt":"1998-07-31T14:35:21","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6002"},"modified":"2026-04-11T13:36:10","modified_gmt":"2026-04-11T19:36:10","slug":"wheeler-sons-trucking-2","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1998\/07\/31\/wheeler-sons-trucking-2\/","title":{"rendered":"Wheeler &#038; Sons Trucking"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">07\/31\/1998<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/98-41__wheeler_and_sons_trucking.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">98-41<\/a><\/p>\n<p>TP was assessed gross receipts tax upon its receipts from hauling hot mix asphalt and other materials for Western Mobile, Inc. \u00a0TP protested the assessment arguing that it was an employee of Western Mobile and therefore its receipts were wages, exempt from gross receipts tax pursuant to Section 7-9-17. \u00a0Held that although there were some elements of control which would indicate and employee-employer relationship, fact that TP owned own truck and could have any qualified driver perform the work established that TP was an independent contractor. \u00a0Protest denied.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>07\/31\/1998 98-41 TP was assessed gross receipts tax upon its receipts from hauling hot mix asphalt and other materials for Western Mobile, Inc. \u00a0TP protested the assessment arguing that it was an employee of Western Mobile and therefore its receipts were wages, exempt from gross receipts tax pursuant to Section 7-9-17. \u00a0Held that although there [&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-6002","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>Wheeler &amp; 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