{"id":6456,"date":"2007-10-30T11:23:46","date_gmt":"2007-10-30T17:23:46","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6456"},"modified":"2026-04-11T13:33:30","modified_gmt":"2026-04-11T19:33:30","slug":"diamond-g-home-center","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/10\/30\/diamond-g-home-center\/","title":{"rendered":"Diamond G 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\">10\/30\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-18__diamond_g_home_center.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-18<\/a><\/p>\n<p>The Taxpayer operates a retail business selling building materials, hardware, and homeware. \u00a0During the period at issue, the Taxpayer erroneously accepted Type 9 Nontaxable Transaction Certificates (NTTCs) from non-profit and government entities for the purchase of construction materials and accepted Type 6 NTTCs from contractors purchasing tools and supplies. \u00a0Following an audit, the Department assessed the Taxpayer for gross receipts tax on these sales and compensating tax on certain items the Taxpayer had purchased out of state. \u00a0The Taxpayer protested, arguing that it was entitled to rely on the NTTCs its customers provided, even when the deduction claimed did not apply to the transaction. The Taxpayer also maintained that it paid tax on all of its out-of-state purchases and compensating tax was not due. \u00a0Held: \u00a0Sellers are not entitled to accept NTTCs that do not apply to the items being sold. \u00a0With regard to compensating tax, the Taxpayer provided evidence that tax was paid on some of the items purchased out of state and its protest was granted as to these items. \u00a0The protest on the balance of the assessment was denied. \u00a0<\/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\/30\/2007 07-18 The Taxpayer operates a retail business selling building materials, hardware, and homeware. \u00a0During the period at issue, the Taxpayer erroneously accepted Type 9 Nontaxable Transaction Certificates (NTTCs) from non-profit and government entities for the purchase of construction materials and accepted Type 6 NTTCs from contractors purchasing tools and supplies. \u00a0Following an audit, the [&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-6456","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Diamond G Home Center : 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\/10\/30\/diamond-g-home-center\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Diamond G Home Center : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/30\/2007 07-18 The Taxpayer operates a retail business selling building materials, hardware, and homeware. \u00a0During the period at issue, the Taxpayer erroneously accepted Type 9 Nontaxable Transaction Certificates (NTTCs) from non-profit and government entities for the purchase of construction materials and accepted Type 6 NTTCs from contractors purchasing tools and supplies. \u00a0Following an audit, the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/10\/30\/diamond-g-home-center\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta 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