{"id":6959,"date":"2005-07-21T14:45:48","date_gmt":"2005-07-21T20:45:48","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6959"},"modified":"2026-04-11T13:34:22","modified_gmt":"2026-04-11T19:34:22","slug":"yvonne-barnum","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/07\/21\/yvonne-barnum\/","title":{"rendered":"Yvonne Barnum"},"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\">07\/21\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-15__yvonne_barnum.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-15<\/a><\/p>\n<p>The taxpayer performed consulting and quality assurance services in New Mexico as a subcontractor. \u00a0The taxpayer did not realize that she was subject to New Mexico gross receipts tax on the receipts from her services. \u00a0She did not consult with her accountant or with the Department and did not obtain an NTTC from the company that resold her services in New Mexico. \u00a0As a result of an information-sharing program with the IRS, the Department assessed the taxpayer for gross receipts tax, penalty, and interest. \u00a0The taxpayer protested the assessment, claiming that she was not liable for gross receipts tax because: \u00a0her services were sold for resale; she worked as an employee; the Department never notified her of the requirement to pay gross receipts tax; and the Department abated an assessment of gross receipts tax against another, similarly situated taxpayer. \u00a0The hearing officer denied the protest, finding that the taxpayer\u2019s receipts from performing services in New Mexico were subject to gross receipts tax and that the taxpayer failed to meet her burden of establishing her entitlement to any statutory exemptions or deductions.<\/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>07\/21\/2005 05-15 The taxpayer performed consulting and quality assurance services in New Mexico as a subcontractor. \u00a0The taxpayer did not realize that she was subject to New Mexico gross receipts tax on the receipts from her services. \u00a0She did not consult with her accountant or with the Department and did not obtain an NTTC 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-6959","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>Yvonne Barnum : 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\/2005\/07\/21\/yvonne-barnum\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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