{"id":6679,"date":"2006-05-08T12:37:58","date_gmt":"2006-05-08T18:37:58","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6679"},"modified":"2026-04-11T13:34:19","modified_gmt":"2026-04-11T19:34:19","slug":"dean-baldwin-painting-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/05\/08\/dean-baldwin-painting-inc\/","title":{"rendered":"Dean Baldwin Painting 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\">05\/08\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-08__dean_baldwin_painting.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-08<\/a><\/p>\n<p>The Department conducted a field audit of the taxpayer, which is in the business of painting airplanes. \u00a0The auditor found that the taxpayer had not reported or had inappropriately deducted receipts from sixteen customers. \u00a0The Department subsequently assessed the taxpayer for additional gross receipts tax, penalty and interest. \u00a0The taxpayer protested, claiming that it was entitled to the deduction provided under \u00a7 7-9-57 for sales to out of state buyers. \u00a0The facts established, however, that all aircraft painted by the taxpayer were flown in and out of the taxpayer\u2019s New Mexico facility by employees of the customer. \u00a0Based on this evidence, the hearing officer found that both delivery and initial use of the painted aircraft occurred in New Mexico. \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>05\/08\/2006 06-08 The Department conducted a field audit of the taxpayer, which is in the business of painting airplanes. \u00a0The auditor found that the taxpayer had not reported or had inappropriately deducted receipts from sixteen customers. \u00a0The Department subsequently assessed the taxpayer for additional gross receipts tax, penalty and interest. \u00a0The taxpayer protested, claiming that [&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-6679","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>Dean Baldwin Painting 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\/2006\/05\/08\/dean-baldwin-painting-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dean 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