{"id":6150,"date":"2010-09-27T09:32:03","date_gmt":"2010-09-27T15:32:03","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6150"},"modified":"2021-03-23T09:25:18","modified_gmt":"2021-03-23T15:25:18","slug":"adobe-rose-bed-breakfast","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2010\/09\/27\/adobe-rose-bed-breakfast\/","title":{"rendered":"Adobe Rose Bed &#038; Breakfast"},"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 type=&#8221;4_4&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#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\">09\/27\/2010<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2021\/03\/10-12__adobe_rose_b_and_b.pdf\" rel=\"attachment noopener wp-att-9759\" target=\"_blank\">10-12<\/a><\/p>\n<p>During the period in question, the Taxpayer was the sole proprietor and owner of a bed and breakfast outside of the city limits of Artesia, New Mexico. \u00a0The Taxpayer\u2019s primary customers were federal law enforcement agents on assignment as instructors at the Federal Law Enforcement Training Center. \u00a0These agents would usually stay for longer than thirty days. \u00a0The Taxpayer was uncertain about the taxability of receipts from guests staying longer than thirty days, so he contacted the Department. \u00a0A Department employee advised the Taxpayer that guests staying more than thirty days would be considered a lessee paying rent, and not subject to gross receipts tax. \u00a0This advice was not given in writing. \u00a0The Taxpayer relied on this advice and did not impose gross receipts taxes to guests staying more than thirty days at the bed and breakfast. \u00a0He did impose gross receipts tax on guests staying less than thirty days. \u00a0In 2008, four years after beginning his business, the Taxpayer was selected for audit. \u00a0As part of the audit, the Department determined that the Taxpayer had no Tenant-Landlord relationship with any of the guests and so all money received from guests who stayed at the bed and breakfast were taxable gross receipts. \u00a0The Taxpayer informed the auditor of the information that he was given by a Department employee. \u00a0This employee, now an audit supervisor, confirmed that he had given the Taxpayer this information. \u00a0He recommended that the imposition of penalty be waived in assessing the Taxpayer. \u00a0The Department assessed the Taxpayer for unpaid gross receipts tax and interest, but not penalty. \u00a0The Taxpayer filed a written protest to the assessment because of the advice given by the Department employee. \u00a0The hearing officer concluded that gross receipts tax was due in this situation, and reliance on oral advice does not have an affect on this statutorily-required tax principal. \u00a0Statute dictates that interest shall be imposed, so the assessment for unpaid gross receipts and interest is correct in this case. \u00a0The Taxpayer\u2019s protest was denied.<\/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>09\/27\/2010 10-12 During the period in question, the Taxpayer was the sole proprietor and owner of a bed and breakfast outside of the city limits of Artesia, New Mexico. \u00a0The Taxpayer\u2019s primary customers were federal law enforcement agents on assignment as instructors at the Federal Law Enforcement Training Center. \u00a0These agents would usually stay for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-6150","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Adobe Rose Bed &amp; Breakfast : 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\/2010\/09\/27\/adobe-rose-bed-breakfast\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Adobe Rose Bed &amp; Breakfast : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/27\/2010 10-12 During the period in question, the Taxpayer was the sole proprietor and owner of a bed and breakfast outside of the city limits of Artesia, New Mexico. \u00a0The Taxpayer\u2019s primary customers were federal law enforcement agents on assignment as instructors at the Federal Law Enforcement Training Center. \u00a0These agents would usually stay for [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2010\/09\/27\/adobe-rose-bed-breakfast\/\" \/>\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=\"2010-09-27T15:32:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-03-23T15:25:18+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2010\\\/09\\\/27\\\/adobe-rose-bed-breakfast\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2010\\\/09\\\/27\\\/adobe-rose-bed-breakfast\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Adobe Rose Bed &#038; 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