{"id":6270,"date":"1999-02-26T10:27:49","date_gmt":"1999-02-26T17:27:49","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6270"},"modified":"2026-04-11T13:36:06","modified_gmt":"2026-04-11T19:36:06","slug":"bret-a-bishop","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/02\/26\/bret-a-bishop\/","title":{"rendered":"Bret A. Bishop"},"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\">02\/26\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-14__bret_a_bishop.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-14<\/a><\/p>\n<p>Taxpayer performed fishing guide services for a fly-fishing outfitter who resold Taxpayer&#8217;s services to its customers. \u00a0Taxpayer failed to report and pay gross receipts taxes on his receipt based upon his belief that the payment of taxes by the outfitter covered all applicable taxes and the Taxpayer&#8217;s failure to understand that, as an independent contractor, he was a separate business from the outfitter. \u00a0As part of the Department&#8217;s desk audit, it gave the Taxpayer notice to produce all NTTCs relied on in support of deductions within sixty days. The Taxpayer failed to produce any NTTCs within sixty days, subsequently produced a type 2 NTTC rather than the proper type 5 NTTC. \u00a0Eventually the Taxpayer produced a type 5 NTTC long after the deadline to produce an NTTC. \u00a0Although the Taxpayer&#8217;s receipts would have been deductible if a type 5 NTTC had been produced in a timely manner, the Department properly denied the deduction based upon the Taxpayer&#8217;s failure to produce NTTCs in accordance with the requirements of Section 7-9-43. \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>02\/26\/1999 99-14 Taxpayer performed fishing guide services for a fly-fishing outfitter who resold Taxpayer&#8217;s services to its customers. \u00a0Taxpayer failed to report and pay gross receipts taxes on his receipt based upon his belief that the payment of taxes by the outfitter covered all applicable taxes and the Taxpayer&#8217;s failure to understand that, as an [&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-6270","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>Bret A. 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