{"id":6561,"date":"2006-10-31T12:00:01","date_gmt":"2006-10-31T19:00:01","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6561"},"modified":"2026-04-11T13:34:17","modified_gmt":"2026-04-11T19:34:17","slug":"carole-ann-kirby","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/10\/31\/carole-ann-kirby\/","title":{"rendered":"Carole Ann Kirby"},"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\/31\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-18__carole_ann_kirby.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-18<\/a><\/p>\n<p>The Taxpayer is a registered nurse who performed medical services for a New Mexico clinic as an independent contractor. \u00a0The Taxpayer reported and paid gross receipts taxes on her receipts under the contract. \u00a0Subsequently, the clinic\u2019s business manager erroneously advised the Taxpayer that she was not liable for gross receipts tax on her payments from the clinic. \u00a0Based on this advice, the Taxpayer filed a claim for refund of the taxes she had paid. \u00a0The Department asked the Taxpayer for nontaxable transaction certificates (NTTCs) to support a deduction of her receipts from selling her services for resale. \u00a0When the Taxpayer asked the clinic for an NTTC, she was told that it did not have any. \u00a0The Taxpayer\u2019s claim for refund was denied and she filed a written protest, arguing that the clinic had already paid gross receipts tax on the money it collected from patients. \u00a0The hearing officer held that the transactions between the clinic and its patients and the clinic and the Taxpayer were both subject to gross receipts tax because the clinic did not provide the Taxpayer with NTTCs, and the situation did not fit any other deduction or exemption. \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>10\/31\/2006 06-18 The Taxpayer is a registered nurse who performed medical services for a New Mexico clinic as an independent contractor. \u00a0The Taxpayer reported and paid gross receipts taxes on her receipts under the contract. \u00a0Subsequently, the clinic\u2019s business manager erroneously advised the Taxpayer that she was not liable for gross receipts tax on her [&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-6561","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>Carole Ann Kirby : 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\" 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