{"id":6381,"date":"2009-04-29T11:07:46","date_gmt":"2009-04-29T17:07:46","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6381"},"modified":"2020-12-22T10:18:24","modified_gmt":"2020-12-22T17:18:24","slug":"alamo-true-value-home-center","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2009\/04\/29\/alamo-true-value-home-center\/","title":{"rendered":"Alamo True Value Home Center"},"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\">04\/29\/2009<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/09-02__alamo_true_value_home_center.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">09-02<\/a><\/p>\n<p>The Taxpayer operated a retail hardware store in New Mexico, and was also a construction contractor. \u00a0An audit of the Taxpayer by the Department revealed that the Taxpayer did not have all necessary Nontaxable Transaction Certificates (NTTCs), for deduction that were made. \u00a0The Taxpayer also took deductions for sales where no deduction was allowed. \u00a0Errors were also found regarding late reporting, incorrect reporting location and late or incorrect reporting of compensating tax. \u00a0Upon completion of the audit the Department assessed the Taxpayer for gross receipts tax, compensating tax, penalty and interest. \u00a0The Taxpayer was given a credit for much of the outstanding principal tax due as payments had been made. \u00a0The Taxpayer filed a written protest to the assessment of penalty stating that the imposition was unduly harsh. \u00a0In his argument the Taxpayer also stated that he had relied on his out of state CPA, who did not have complete knowledge of New Mexico tax law. \u00a0The Taxpayer also stated that his software was not able to distinguish between taxable and nontaxable sales. \u00a0The Hearing Examiner found that the penalty was properly assessed and that it cannot be waived based on the issues raised by the Taxpayer. \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>04\/29\/2009 09-02 The Taxpayer operated a retail hardware store in New Mexico, and was also a construction contractor. \u00a0An audit of the Taxpayer by the Department revealed that the Taxpayer did not have all necessary Nontaxable Transaction Certificates (NTTCs), for deduction that were made. \u00a0The Taxpayer also took deductions for sales where no deduction was [&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-6381","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>Alamo True Value Home Center : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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