{"id":6436,"date":"2007-12-05T11:19:44","date_gmt":"2007-12-05T18:19:44","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6436"},"modified":"2026-04-11T13:33:30","modified_gmt":"2026-04-11T19:33:30","slug":"greg-kimberly-hayes","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/12\/05\/greg-kimberly-hayes\/","title":{"rendered":"Greg &#038; Kimberly Hayes"},"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\">12\/05\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-21__greg_and_kimberly_hayes.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-21<\/a><\/p>\n<p>The Taxpayer owned a corporation that acted as an independent sales representative for a manufacturer of home packages. \u00a0As a marketing tool, the Taxpayer constructed a home using the same materials included in the home package. \u00a0Because the Taxpayer did not have a contractor\u2019s license, he obtained an owner\/builder permit and paid gross receipts tax on his purchase of services and materials. \u00a0For over a year, the Taxpayer used the completed home as an office and a model to show potential customers what they could expect when they purchased a home package. \u00a0The Taxpayer subsequently sold the home to a couple who asked to buy the model rather than construct a similar home from a package. \u00a0The Taxpayer did not report gross receipts tax on the sale. \u00a0The Taxpayer had obtained a contractor\u2019s license following completion of the first home and, after it was sold, proceeded to build and sell three more homes. \u00a0At the time he built his second home, the Taxpayer was not aware of the use of NTTCs and paid gross receipts tax on his purchase of construction materials and labor. \u00a0The Taxpayer did not report gross receipts tax on the sale of the second home. \u00a0Upon audit, the Taxpayer was assessed for unpaid gross receipts tax on the sale of the first two homes. \u00a0The Taxpayer protested, arguing that the sales were isolated and occasional. \u00a0In the alternative, he argued that he should be given credit for the gross receipts taxes paid to his vendors. \u00a0The hearing officer held that the sale of the first model home qualified as isolated and occasional and no gross receipts tax was due. \u00a0Once the Taxpayer obtained a contractor\u2019s license, he was in the construction business and owed gross receipts tax on the sale of the second home. \u00a0The Taxpayer\u2019s lack of knowledge concerning the use of NTTCs did not entitle him to a credit for taxes paid to his vendors. \u00a0Protest granted in part and denied in part.<\/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>12\/05\/2007 07-21 The Taxpayer owned a corporation that acted as an independent sales representative for a manufacturer of home packages. \u00a0As a marketing tool, the Taxpayer constructed a home using the same materials included in the home package. \u00a0Because the Taxpayer did not have a contractor\u2019s license, he obtained an owner\/builder permit and paid gross [&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-6436","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>Greg &amp; Kimberly Hayes : 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\/2007\/12\/05\/greg-kimberly-hayes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Greg &amp; Kimberly Hayes : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"12\/05\/2007 07-21 The Taxpayer owned a corporation that acted as an independent sales representative for a manufacturer of home packages. \u00a0As a marketing tool, the Taxpayer constructed a home using the same materials included in the home package. \u00a0Because the Taxpayer did not have a contractor\u2019s license, he obtained an owner\/builder permit and paid gross [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/12\/05\/greg-kimberly-hayes\/\" \/>\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=\"2007-12-05T18:19:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:33:30+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\\\/2007\\\/12\\\/05\\\/greg-kimberly-hayes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2007\\\/12\\\/05\\\/greg-kimberly-hayes\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Greg &#038; 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