{"id":6893,"date":"2000-11-29T14:10:55","date_gmt":"2000-11-29T21:10:55","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6893"},"modified":"2020-12-22T12:00:51","modified_gmt":"2020-12-22T19:00:51","slug":"kimberly-ann-caylor","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/11\/29\/kimberly-ann-caylor\/","title":{"rendered":"Kimberly Ann Caylor"},"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\/29\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-34__kimberly_ann_caylor.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-34<\/a><\/p>\n<p>The Taxpayer was an independent contractor in 1996 working as a commissioned salesperson. In April 2000, following a limited scope audit, the Department assessed the Taxpayer gross receipts tax, penalty and interest on her commissions. The Taxpayer protested the assessment, arguing that circumstances outside her control prevented her from obtaining the invoices and NTTCs needed to document the deductions she claimed. Held: It was the Taxpayer\u2019s responsibility to determine the tax consequences of her actions. \u00a0In this case, the Taxpayer failed to meet her burden of proving that the sales commissions in dispute were derived from nontaxable transactions. Protest 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\/29\/2000 00-34 The Taxpayer was an independent contractor in 1996 working as a commissioned salesperson. In April 2000, following a limited scope audit, the Department assessed the Taxpayer gross receipts tax, penalty and interest on her commissions. The Taxpayer protested the assessment, arguing that circumstances outside her control prevented her from obtaining the invoices and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-6893","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kimberly Ann Caylor : 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\/29\/kimberly-ann-caylor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kimberly Ann Caylor : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/29\/2000 00-34 The Taxpayer was an independent contractor in 1996 working as a commissioned salesperson. 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