{"id":6852,"date":"2000-09-19T13:33:43","date_gmt":"2000-09-19T19:33:43","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6852"},"modified":"2026-04-11T13:35:46","modified_gmt":"2026-04-11T19:35:46","slug":"ronald-and-gloria-frost","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/09\/19\/ronald-and-gloria-frost\/","title":{"rendered":"Ronald and Gloria Frost"},"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\">09\/19\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-27__ronald_and_gloria_frost.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-27<\/a><\/p>\n<p>The Taxpayer was an unlicensed building contractor who entered into contracts to provide all materials and labor to complete a specified construction project. Taxpayer disclosed the name of his customer when making materials purchases, but purchased the materials in his own name and with funds from his own account. Taxpayer also determined from whom to purchase materials and the quantities and quality of materials to be used in a project. Taxpayer argued that the amounts he received attributable to the cost of construction materials he purchased for the project were not gross receipts pursuant to Section 7-9-3(F)(2)(f) because they were reimbursements for expenses incurred in a disclosed agency capacity. Although the materials suppliers knew the name of the Taxpayer&#8217;s customers, nothing in the Taxpayer&#8217;s contracts with his customers authorized him to act as agent in making materials purchases. Taxpayer bought the materials in fulfillment of his own contractual obligations to his customers and not in a disclosed agency capacity. \u00a0Protest 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>09\/19\/2000 00-27 The Taxpayer was an unlicensed building contractor who entered into contracts to provide all materials and labor to complete a specified construction project. Taxpayer disclosed the name of his customer when making materials purchases, but purchased the materials in his own name and with funds from his own account. Taxpayer also determined from [&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-6852","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>Ronald and Gloria Frost : 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\/09\/19\/ronald-and-gloria-frost\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ronald and Gloria Frost : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/19\/2000 00-27 The Taxpayer was an unlicensed building contractor who entered into contracts to provide all materials and labor to complete a specified construction project. 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