{"id":6753,"date":"2000-06-23T12:50:10","date_gmt":"2000-06-23T18:50:10","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6753"},"modified":"2026-04-11T13:35:48","modified_gmt":"2026-04-11T19:35:48","slug":"santa-fe-business-service-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/06\/23\/santa-fe-business-service-inc\/","title":{"rendered":"Santa Fe Business Service, Inc."},"content":{"rendered":"<p>[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 _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\/23\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-17__santa_fe_business_service_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-17<\/a><\/p>\n<p>Taxpayer claimed a deduction pursuant to Section 7-9-57 NMSA 1978 for a portion of his receipts from providing accounting services. Taxpayer was contracted to perform accounting services for a gallery in Santa Fe. The gallery was a subsidiary of a corporation headquartered in Michigan. The Taxpayer provided a copy of the monthly statements he prepared to the gallery, and at the same time, he faxed copies of the statements to the parent corporation in Michigan. The deduction was denied because the Taxpayer had contracted to perform accounting services for the gallery, which was located within New Mexico, which took delivery of the product of the services in New Mexico. \u00a0The Taxpayer also argued that the assessment was invalid against it because by the time the assessment was issued, the Taxpayer had converted from a sole proprietorship to a corporation, and when the corporation was formed, the corporation assumed all of the assets and liabilities of the sole proprietorship. Held that the assessment was valid because it was issued to the Taxpayer which incurred the liability.\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\/23\/2000 00-17 Taxpayer claimed a deduction pursuant to Section 7-9-57 NMSA 1978 for a portion of his receipts from providing accounting services. Taxpayer was contracted to perform accounting services for a gallery in Santa Fe. The gallery was a subsidiary of a corporation headquartered in Michigan. The Taxpayer provided a copy of the monthly statements [&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-6753","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>Santa Fe Business Service, 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\/2000\/06\/23\/santa-fe-business-service-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Santa Fe Business Service, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/23\/2000 00-17 Taxpayer claimed a deduction pursuant to Section 7-9-57 NMSA 1978 for a portion of his receipts from providing accounting services. Taxpayer was contracted to perform accounting services for a gallery in Santa Fe. The gallery was a subsidiary of a corporation headquartered in Michigan. 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