{"id":6408,"date":"2008-11-19T11:12:11","date_gmt":"2008-11-19T18:12:11","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6408"},"modified":"2026-04-11T13:33:29","modified_gmt":"2026-04-11T19:33:29","slug":"cumberland-therapy-services","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2008\/11\/19\/cumberland-therapy-services\/","title":{"rendered":"Cumberland Therapy Services"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.7.0″ _module_preset=”default”][et_pb_row _builder_version=”4.7.0″ _module_preset=”default”][et_pb_column _builder_version=”4.7.0″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.7.0″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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11\/19\/2008<\/div>\n<\/div>\n
\n

08-04<\/a><\/p>\n

The Taxpayer provides professional therapy services for schools, including five New Mexico school districts. \u00a0The Department conducted an audit of the Taxpayer for the period from July 1, 2001 through June 30, 2005. \u00a0The Department determined that the Taxpayer improperly deducted all of its receipts. The Department assessed the Taxpayer for gross receipts taxes, including interest but not penalty, as well as withholding tax. \u00a0The Taxpayer paid the withholding tax in full, but filed a written protest regarding the gross receipts tax and applicable interest. \u00a0The grounds for the protest were that a certified public accountant \u00a0researched New Mexico law and requested Type 9 Nontaxable Transaction Certificates (NTTCs) Type 9 NTTCs were executed to the Taxpayer however, a Type 9 may only be used by governmental agencies and 501(c)(3) organizations for the purchase of tangible personal property, not services. \u00a0The Taxpayer and their accountant argued that the certificates were accepted in good faith and that on those grounds they should be sufficient to claim the deductions. \u00a0The good faith provision was designed to protect taxpayers who had no way of knowing how a customer would use goods once they were purchased. \u00a0In this scenario, the problem is not how the goods were later used, but that the certificates could not apply to these transactions, and information on how the certificates could be used was accessible in more than one place. \u00a0The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

11\/19\/2008 08-04 The Taxpayer provides professional therapy services for schools, including five New Mexico school districts. \u00a0The Department conducted an audit of the Taxpayer for the period from July 1, 2001 through June 30, 2005. \u00a0The Department determined that the Taxpayer improperly deducted all of its receipts. The Department assessed the Taxpayer for gross receipts […]<\/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":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6408","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nCumberland Therapy Services : 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\/2008\/11\/19\/cumberland-therapy-services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cumberland Therapy Services : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/19\/2008 08-04 The Taxpayer provides professional therapy services for schools, including five New Mexico school districts. \u00a0The Department conducted an audit of the Taxpayer for the period from July 1, 2001 through June 30, 2005. \u00a0The Department determined that the Taxpayer improperly deducted all of its receipts. 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