{"id":7312,"date":"2001-10-29T15:58:48","date_gmt":"2001-10-29T22:58:48","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7312"},"modified":"2020-12-22T11:48:11","modified_gmt":"2020-12-22T18:48:11","slug":"wayne-gaede","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2001\/10\/29\/wayne-gaede\/","title":{"rendered":"Wayne Gaede"},"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\">10\/29\/2001<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/01-27__wayne_gaede.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">01-27<\/a><\/p>\n<p>The Taxpayer was engaged in marketing and promoting the sale of long distance telephone services for Excel Communications. This was a multi-level marketing program in which the Taxpayer made direct sales of long distance telephone services, and recruited new sales representatives for Excel. The Taxpayer was compensated on a cash bonus and commission basis. \u00a0In April 2000, the Department assessed the Taxpayer for gross receipts tax, penalty and interest on his receipts. The Taxpayer protested, raising the following issues: 1) was the Taxpayer liable for gross receipts tax on sales commissions measured by the long-distance telephone charges paid by customers of the Taxpayer&#8217;s sales representatives; 2) was the Department&#8217;s method of calculating the percentage of commissions subject to gross receipts tax reasonable; and 3) did Excel&#8217;s payment of gross receipts tax on its receipts from the sale of long-distance telephone services relieve the Taxpayer from liability for gross receipts tax on commissions measured by those receipts. \u00a0Held: \u00a01) the Taxpayer&#8217;s commissions represent receipts from performing marketing services in New Mexico and are subject to gross receipts tax; 2) the method of calculating the Taxpayer&#8217;s in-state receipts was reasonable; and 3) the Taxpayer failed to present any evidence to support his claim that Excel paid gross receipts tax on long-distance telephone charges. 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>10\/29\/2001 01-27 The Taxpayer was engaged in marketing and promoting the sale of long distance telephone services for Excel Communications. This was a multi-level marketing program in which the Taxpayer made direct sales of long distance telephone services, and recruited new sales representatives for Excel. The Taxpayer was compensated on a cash bonus and commission [&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-7312","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>Wayne Gaede : 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\/2001\/10\/29\/wayne-gaede\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wayne Gaede : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/29\/2001 01-27 The Taxpayer was engaged in marketing and promoting the sale of long distance telephone services for Excel Communications. 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