{"id":7431,"date":"2002-04-17T16:25:53","date_gmt":"2002-04-17T22:25:53","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7431"},"modified":"2026-04-11T13:35:06","modified_gmt":"2026-04-11T19:35:06","slug":"cynthia-b-king","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/04\/17\/cynthia-b-king\/","title":{"rendered":"Cynthia B. King"},"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\">04\/17\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-10__cynthia_king.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-10<\/a><\/p>\n<p>The Taxpayer contracted with United States Postal Service (USPS) to deliver mail along a highway contract route. \u00a0Although the USPS told the Taxpayer she would owe gross receipts tax on her contract receipts, the Taxpayer chose to ignore this advice and never registered with the Department for payment of gross receipts tax. The Department subsequently assessed the Taxpayer for gross receipts tax, penalty and interest on her receipts from performing mail delivery services for the USPS. The Taxpayer protested the assessment, arguing that she was an employee of the USPS and was entitled to the exemption from gross receipts provided in Section 7-9-17 NMSA 1978. Held: The Taxpayer&#8217;s receipts from her contract with the USPS were receipts from performing services as an independent contractor and not as an employee of the USPS. \u00a0Although the contract contained detailed guidelines concerning the services to be performed, the following terms of the contract supported the conclusion that the Taxpayer was an independent contractor: the Taxpayer was required to provide her own vehicle and liability insurance; the Taxpayer had some flexibility in the hours she worked; the Taxpayer could subcontract the services required by the contract; the Taxpayer was expected to hire her own relief workers to cover the route when the Taxpayer became ill or was on vacation; the USPS did not withhold taxes or social security from the Taxpayer\u2019s payments; and the Taxpayer reported the contract payments as business income on her federal income tax return. \u00a0In addition, several federal court decisions have been issued holding that mail delivery contracts similar to the contract at issue in this case do not create an employer-employee relationship. \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>04\/17\/2002 02-10 The Taxpayer contracted with United States Postal Service (USPS) to deliver mail along a highway contract route. \u00a0Although the USPS told the Taxpayer she would owe gross receipts tax on her contract receipts, the Taxpayer chose to ignore this advice and never registered with the Department for payment of gross receipts tax. The [&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-7431","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>Cynthia B. King : 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\/2002\/04\/17\/cynthia-b-king\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cynthia B. King : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"04\/17\/2002 02-10 The Taxpayer contracted with United States Postal Service (USPS) to deliver mail along a highway contract route. \u00a0Although the USPS told the Taxpayer she would owe gross receipts tax on her contract receipts, the Taxpayer chose to ignore this advice and never registered with the Department for payment of gross receipts tax. 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