{"id":6473,"date":"2007-08-15T11:29:55","date_gmt":"2007-08-15T17:29:55","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6473"},"modified":"2026-04-11T13:33:31","modified_gmt":"2026-04-11T19:33:31","slug":"jdj-services-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/08\/15\/jdj-services-inc\/","title":{"rendered":"JDJ Services, 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\">08\/15\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-14__jdj_services.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-14<\/a><\/p>\n<p>The Taxpayer is a private, for-profit corporation that performed services for Amtrak as an independent contractor. \u00a0The Taxpayer\u2019s inspection, maintenance, and cleaning of Amtrak rail cars was performed by the Taxpayer\u2019s employees in Albuquerque during Amtrak\u2019s scheduled stops. \u00a0The Taxpayer did not understand that New Mexico\u2019s gross receipts tax is imposed on the seller, not the buyer, and relied on Amtrak\u2019s statutory exemption from state and local taxes. \u00a0Following a 2006 audit, the Taxpayer was assessed for gross receipts tax on its receipts from performing services for Amtrak in New Mexico. \u00a0The Taxpayer protested, arguing that it was entitled to claim Amtrak\u2019s exemption from state taxes; that it was engaged in interstate commerce; that it was entitled to the deduction for interstate transportation provided in \u00a7 7-9-56; and that it relied on a tax exemption certificate received from Amtrak. \u00a0The Hearing Officer rejected these arguments, holding: \u00a0(1) the Taxpayer did not qualify for Amtrak\u2019s statutory exemption from tax; (2) the assessment of gross receipts tax did not violate the commerce clause; (3) the Taxpayer was not engaged in transporting persons or property and could not claim the deduction in 7-9-56; and (4) the Taxpayer\u2019s reliance on the representations of Amtrak did not excuse the Taxpayer from payment of taxes due to the state. \u00a0Protest 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>08\/15\/2007 07-14 The Taxpayer is a private, for-profit corporation that performed services for Amtrak as an independent contractor. \u00a0The Taxpayer\u2019s inspection, maintenance, and cleaning of Amtrak rail cars was performed by the Taxpayer\u2019s employees in Albuquerque during Amtrak\u2019s scheduled stops. \u00a0The Taxpayer did not understand that New Mexico\u2019s gross receipts tax is imposed on 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-6473","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>JDJ Services, 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\/2007\/08\/15\/jdj-services-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"JDJ Services, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"08\/15\/2007 07-14 The Taxpayer is a private, for-profit corporation that performed services for Amtrak as an independent contractor. \u00a0The 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