{"id":6602,"date":"2000-03-01T12:15:04","date_gmt":"2000-03-01T19:15:04","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6602"},"modified":"2026-04-11T13:35:49","modified_gmt":"2026-04-11T19:35:49","slug":"aguadulce-hoof-trimmers","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/03\/01\/aguadulce-hoof-trimmers\/","title":{"rendered":"Aguadulce Hoof Trimmers"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">03\/01\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-07__aguadulce_hoof_trimmers.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-07<\/a><\/p>\n<p>Taxpayer provides hoof-trimming services to local dairies. After reviewing written information provided by the Department, Taxpayer concluded that his receipts from these services were exempt from gross receipts tax under Section 7-9-19, which provides a deduction for handling livestock prior to sale. At a later date the Taxpayer discussed this issue with a Department employee who agreed that the Taxpayer&#8217;s receipts were exempt. In June 1996, the Taxpayer contacted the Department again. This time, he was told his receipts were not exempt. In November 1997, the Taxpayer requested a written opinion from the Department and was advised in writing that his receipts were not exempt. The Department subsequently issued a gross receipts tax assessment against the Taxpayer, who protested, arguing that: 1) his receipts from hoof trimming services were exempt under Section 7-9-18 and 7-9-19 and 2) the Department was estopped by Section 7-1-60 from assessing tax against him because of the oral advice received from a Department employee. Held: Taxpayer\u2019s receipts from providing hoof-trimming services were not exempt under Section 7-9-18 or 7-9-19. The Department was not estopped because the Taxpayer had not relied on a written regulation or ruling addressed to the Taxpayer. The Taxpayer\u2019s reliance on oral advice from an employee was not reasonable, nor did the Taxpayer take action to correct his filing once he was advised his receipts were taxable. \u00a0Protest denied.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>03\/01\/2000 00-07 Taxpayer provides hoof-trimming services to local dairies. After reviewing written information provided by the Department, Taxpayer concluded that his receipts from these services were exempt from gross receipts tax under Section 7-9-19, which provides a deduction for handling livestock prior to sale. At a later date the Taxpayer discussed this issue with a [&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-6602","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>Aguadulce Hoof Trimmers : 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\/2000\/03\/01\/aguadulce-hoof-trimmers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aguadulce Hoof Trimmers : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"03\/01\/2000 00-07 Taxpayer provides hoof-trimming services to local dairies. After reviewing written information provided by the Department, Taxpayer concluded that his receipts from these services were exempt from gross receipts tax under Section 7-9-19, which provides a deduction for handling livestock prior to sale. 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