{"id":6775,"date":"2005-10-19T12:58:32","date_gmt":"2005-10-19T18:58:32","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6775"},"modified":"2026-04-11T13:34:21","modified_gmt":"2026-04-11T19:34:21","slug":"bruce-a-kelly","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/10\/19\/bruce-a-kelly\/","title":{"rendered":"Bruce A. Kelly"},"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\/19\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-23__bruce_kelly.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-23<\/a><\/p>\n<p>The taxpayer protested an assessment of gross receipts tax that was based on the business income reported on his 2001 federal income tax return. \u00a0The taxpayer, who engaged in the business of home repair, purchased materials under his own name. \u00a0Upon completion of a job, he charged the home owner based on time worked plus the cost of materials. \u00a0The taxpayer argued that he was exempt from gross receipts tax because he was acting as an employee and not as an independent contractor. \u00a0He also argued that he should not be taxed on receipts attributable to the cost of materials because he paid tax at the time of purchase and did not add a mark-up when billing his clients. \u00a0The hearing officer found that the taxpayer did not fall within the statutory definition of an employee and was, in fact, doing business as an independent contractor. \u00a0The hearing officer also found that taxation of the taxpayer\u2019s total receipts, including the cost of materials, did not result in double taxation. \u00a0The 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\/19\/2005 05-23 The taxpayer protested an assessment of gross receipts tax that was based on the business income reported on his 2001 federal income tax return. \u00a0The taxpayer, who engaged in the business of home repair, purchased materials under his own name. \u00a0Upon completion of a job, he charged the home owner based on time [&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-6775","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>Bruce A. 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