{"id":7150,"date":"2004-04-28T15:20:20","date_gmt":"2004-04-28T21:20:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7150"},"modified":"2026-04-11T13:34:41","modified_gmt":"2026-04-11T19:34:41","slug":"barry-d-schoeneman","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2004\/04\/28\/barry-d-schoeneman\/","title":{"rendered":"Barry D. Schoeneman"},"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\">04\/28\/2004<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/04-05__barry_schoeneman.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">04-05<\/a><\/p>\n<p>?The taxpayer sold his 2002 Ford Explorer to a private party for cash. \u00a0He then applied that cash to the purchase of a new Toyota Sequoia. After paying motor vehicle excise tax on the full purchase price of the Toyota, the taxpayer applied for a refund of the tax on the sale amount of his Ford, claiming that the money from the sale of his Ford, applied to the purchase of the Toyota, should be treated as a trade-in allowance on the purchase of the Toyota. \u00a0The refund request was denied, and the taxpayer protested the denial. \u00a0The protest was denied because the money from the sale of the taxpayer\u2019s Ford did not qualify as a trade-in for purposes of calculating the value of the Toyota Sequoia under the Motor Vehicle Excise Tax Act. \u00a0<\/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>04\/28\/2004 04-05 ?The taxpayer sold his 2002 Ford Explorer to a private party for cash. \u00a0He then applied that cash to the purchase of a new Toyota Sequoia. After paying motor vehicle excise tax on the full purchase price of the Toyota, the taxpayer applied for a refund of the tax on the sale amount [&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-7150","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>Barry D. Schoeneman : 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\/2004\/04\/28\/barry-d-schoeneman\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Barry D. Schoeneman : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"04\/28\/2004 04-05 ?The taxpayer sold his 2002 Ford Explorer to a private party for cash. \u00a0He then applied that cash to the purchase of a new Toyota Sequoia. 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