{"id":7556,"date":"2002-10-02T16:51:35","date_gmt":"2002-10-02T22:51:35","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7556"},"modified":"2026-04-11T13:35:03","modified_gmt":"2026-04-11T19:35:03","slug":"d-h-pump-service-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/10\/02\/d-h-pump-service-inc\/","title":{"rendered":"D &#038; H Pump Service, Inc."},"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\/02\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-23__d_and_h_pump_service.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-23<\/a><\/p>\n<p>The Taxpayer is a Texas corporation with its principal office in Texas and two additional business locations in New Mexico. \u00a0Following an audit, the Department assessed the Taxpayer for gross receipts and compensating taxes, plus penalty and interest, and the Taxpayer protested the assessment. The only issue presented at the hearing was whether the Taxpayer was liable for penalty on receipts from selling goods and services ordered by out-of-state companies and delivered to third parties in New Mexico. \u00a0The Taxpayer argued that it was not negligent because: \u00a0(1) the transactions were very complex and the Taxpayer reasonably believed they were not subject to tax; (2) out-of-state companies should be held to a lower standard of negligence than in-state companies; (3) the transactions represented a small percentage of the Taxpayer\u2019s total business volume. Held: (1) the fact that an out-of-state company with business locations in New Mexico is subject to gross receipts tax when it performs services or delivers goods into the state is not a new legal concept, and the Taxpayer was negligent in failing to pay the tax due; (2) out-of-state taxpayers are subject to the same negligence standard as in-state taxpayers; (3) the fact that a taxpayer may have paid 99 percent of its tax correctly does not excuse the Taxpayer from its negligent failure to pay the remaining one percent of tax due. \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>10\/02\/2002 02-23 The Taxpayer is a Texas corporation with its principal office in Texas and two additional business locations in New Mexico. \u00a0Following an audit, the Department assessed the Taxpayer for gross receipts and compensating taxes, plus penalty and interest, and the Taxpayer protested the assessment. The only issue presented at the hearing was whether [&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-7556","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D &amp; H Pump Service, Inc. : 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\/10\/02\/d-h-pump-service-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D &amp; H Pump Service, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/02\/2002 02-23 The Taxpayer is a Texas corporation with its principal office in Texas and two additional business locations in New Mexico. \u00a0Following an audit, the Department assessed the Taxpayer for gross receipts and compensating taxes, plus penalty and interest, and the Taxpayer protested the assessment. The only issue presented at the hearing was whether [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/10\/02\/d-h-pump-service-inc\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2002-10-02T22:51:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:35:03+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2002\\\/10\\\/02\\\/d-h-pump-service-inc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2002\\\/10\\\/02\\\/d-h-pump-service-inc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"D &#038; 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