{"id":6372,"date":"2009-10-14T11:04:17","date_gmt":"2009-10-14T17:04:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6372"},"modified":"2026-04-11T13:33:28","modified_gmt":"2026-04-11T19:33:28","slug":"new-mexico-healthy-home-builders-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2009\/10\/14\/new-mexico-healthy-home-builders-inc\/","title":{"rendered":"New Mexico Healthy Home Builders Inc."},"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\">10\/14\/2009<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/09-04__new_mexico_healthy_home_builders_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">09-04<\/a><\/p>\n<p>The Taxpayer is a New Mexico corporation engaged in the business of residential and commercial construction and remodeling. \u00a0The Taxpayer contracted in 2006 to remodel cabins, was billed directly for materials and supplies paying gross receipts tax to the suppliers and received reimbursement from the project owner. The Taxpayer reported and timely paid its gross receipts and withholding and then filed amended monthly tax reports requesting a refund of a portion of the taxes paid claiming it was a disclosed agent for the owner had doubly paid taxes. The Department denied the refund. The reimbursements were receipts from engaging in business and therefore subject to gross receipts tax. \u00a0The reimbursements were not received by the Taxpayer in a disclosed agency capacity as there were no contracts between suppliers and the Taxpayer indicating a disclosed agency relationship. \u00a0The imposition of gross receipts tax on reimbursed expensed does not constitute unconstitutional double taxation. The 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>10\/14\/2009 09-04 The Taxpayer is a New Mexico corporation engaged in the business of residential and commercial construction and remodeling. \u00a0The Taxpayer contracted in 2006 to remodel cabins, was billed directly for materials and supplies paying gross receipts tax to the suppliers and received reimbursement from the project owner. The Taxpayer reported and timely paid [&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-6372","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>New Mexico Healthy Home Builders Inc. : 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\/2009\/10\/14\/new-mexico-healthy-home-builders-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Mexico Healthy Home Builders Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/14\/2009 09-04 The Taxpayer is a New Mexico corporation engaged in the business of residential and commercial construction and remodeling. \u00a0The Taxpayer contracted in 2006 to remodel cabins, was billed directly for materials and supplies paying gross receipts tax to the suppliers and received reimbursement from the project owner. 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