{"id":6653,"date":"2006-06-22T12:34:12","date_gmt":"2006-06-22T18:34:12","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6653"},"modified":"2026-04-11T13:34:18","modified_gmt":"2026-04-11T19:34:18","slug":"dell-catalog-sales-l-p","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/06\/22\/dell-catalog-sales-l-p\/","title":{"rendered":"Dell Catalog Sales, L.P"},"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\">06\/22\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-11__dell_catalog_sales.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-11<\/a><\/p>\n<p>Dell Catalog Sales L.P. (\u201cDCSLP\u201d), a Texas limited partnership with no offices, stores, employees or sales agents in New Mexico, sells computers and related products to New Mexico consumers via mail and the internet. \u00a0Following an audit, the Department assessed DCSLP for gross receipts tax on its sales of computers to New Mexico customers and compensating tax on its distribution of catalogs within New Mexico during the audit period. \u00a0DCSLP protested the assessment, arguing: \u00a0(1) it did not have sufficient nexus with New Mexico to subject it to the state\u2019s taxing jurisdiction; (2) its sales of computers took place outside New Mexico and were not subject to gross receipts tax; and (3) its distribution of catalogs to potential customers in New Mexico was not a taxable \u201cuse\u201d of those catalogs. \u00a0The Hearing Officer ruled for the Department, finding: \u00a0(1) the in-state activities of BancTec, USA, an unrelated company that contracted with DCSLP to perform on-site repair services for DCSLP customers who purchased service contracts from DCSLP, was sufficient to establish DCSLP\u2019s nexus with New Mexico under the United States Supreme Court\u2019s rulings in Scripto and Tyler Pipe; (2) DCSLP\u2019s sales of computers to New Mexico customers were consummated upon transfer of possession of the goods to the customer in New Mexico and were subject to New Mexico\u2019s gross receipts tax; and (3) the distribution of catalogs within the state was a taxable use subject to New Mexico\u2019s compensating tax. \u00a0Protest 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>06\/22\/2006 06-11 Dell Catalog Sales L.P. (\u201cDCSLP\u201d), a Texas limited partnership with no offices, stores, employees or sales agents in New Mexico, sells computers and related products to New Mexico consumers via mail and the internet. \u00a0Following an audit, the Department assessed DCSLP for gross receipts tax on its sales of computers to New Mexico [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6653","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>Dell Catalog Sales, L.P : 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\/2006\/06\/22\/dell-catalog-sales-l-p\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dell Catalog Sales, L.P : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/22\/2006 06-11 Dell Catalog Sales L.P. 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