{"id":6887,"date":"2000-11-21T14:07:05","date_gmt":"2000-11-21T21:07:05","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6887"},"modified":"2026-04-11T13:35:29","modified_gmt":"2026-04-11T19:35:29","slug":"roswell-lumber-co","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/11\/21\/roswell-lumber-co\/","title":{"rendered":"Roswell Lumber Co."},"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\">11\/21\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-33__roswell_lumber_co.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-33<\/a><\/p>\n<p>The Taxpayer operates retail businesses in New Mexico, selling building materials. Following a field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from the sale of construction materials for which the Taxpayer had accepted Type 9 NTTCs. The Taxpayer protested the assessment, arguing: 1) he was entitled to accept Type 9 NTTCs on sales of construction materials because the materials could be used for repairs as well as for new construction; 2) the Taxpayer was entitled to accept Type 9 NTTCs as conclusive proof that he was entitled to the deductions taken; and 3) requiring the Taxpayer to reject Type 9 NTTCs would create a hardship on the Taxpayer because government and nonprofit entities believe they are tax exempt and refuse to pay gross receipts tax on their purchases. Held: 1) repair work is included in the statutory definition of construction, and sales of materials to be used for this purpose do not qualify for the deductions provided in Sections 7-9-54 and 7-9-60 NMSA 1978; 2) the Taxpayer is not entitled to rely on NTTCs that do not apply to the transactions at issue; 3) the Taxpayer cannot be excused from compliance with the state\u2019s tax laws simply because its customers do not understand the law. \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>11\/21\/2000 00-33 The Taxpayer operates retail businesses in New Mexico, selling building materials. Following a field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from the sale of construction materials for which the Taxpayer had accepted Type 9 NTTCs. The Taxpayer protested the assessment, arguing: 1) he was [&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-6887","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Roswell Lumber Co. : 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\/11\/21\/roswell-lumber-co\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Roswell Lumber Co. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/21\/2000 00-33 The Taxpayer operates retail businesses in New Mexico, selling building materials. Following a field audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on receipts from the sale of construction materials for which the Taxpayer had accepted Type 9 NTTCs. 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