{"id":8874,"date":"2020-11-13T11:39:58","date_gmt":"2020-11-13T18:39:58","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=8874"},"modified":"2026-04-11T13:20:27","modified_gmt":"2026-04-11T19:20:27","slug":"test-evaluation-services-llc-and-ewa-warrior-services-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2020\/11\/13\/test-evaluation-services-llc-and-ewa-warrior-services-llc\/","title":{"rendered":"Test &#038; Evaluation Services, LLC and EWA Warrior Services, LLC"},"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 admin_label=&#8221;Text&#8221; _builder_version=&#8221;4.9.0&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>11\/13\/2020<br \/><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2021\/03\/20-15-Test-Evaluation-Services-LLC-and-EWA-Warrior-Services-LLC.pdf\" rel=\"attachment wp-att-9257\">20-15<\/a><\/p>\n<p>On March 8, 2018, the Department issued two Notices of Assessments to each Taxpayer. On June 4, 2018, the Taxpayer\u2019s counsel submitted a timely protest with the Department for each notice and demand for payment. The two protests were consolidated as they both have the same underlying facts. The Taxpayer argued that the gross receipts of both Taxpayer\u2019s are from a contract with the United States Department of Defense and that the gross receipts in question are eligible for the deductions available under Section 7-9-94 and 7-9-54 NMSA 1978. The Department argued that the Taxpayers\u2019 evidence that was presented concerning the current status of \u201cforce transformation\u201d initiatives in the Department of Defense was speculative and outdated. The \u201ctransformational acquisition program\u201d definition states that the program must be authorized by the Office of the Secretary of Defense Force Transformation which is not possible since the office does not exist. The Hearing Officer determined that, based on the evidence provided and the Fiscal Impact Report released by the Legislative Finance Committee that had been provided to the legislature, the reference to the office would have been updated. The Hearing Officer further determined that based on the intent of the legislation that the gross receipts in question did qualify for the deduction under Section 7-9-94 NMSA 1978. Regarding Section 7-9-54 NMSA 1978, the Taxpayer\u2019s counsel explained that had Section 7-9-94 NMSA 1978 been denied some of the gross receipts would also qualify for the deduction under Section 7-9-54 NMSA 1978 and would therefore still be deductible from gross receipts tax. For this reason, the Taxpayer\u2019s protest was granted.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>11\/13\/202020-15 On March 8, 2018, the Department issued two Notices of Assessments to each Taxpayer. On June 4, 2018, the Taxpayer\u2019s counsel submitted a timely protest with the Department for each notice and demand for payment. The two protests were consolidated as they both have the same underlying facts. The Taxpayer argued that the gross [&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":"11\/13\/2020\r\n<a href=\"https:\/\/realfile.tax.newmexico.gov\/20-15%20Test%20&%20Evaluation%20Services,%20LLC%20and%20EWA%20Warrior%20Services,%20LLC.pdf\" rel=\"noopener\" target=\"_blank\">20-15<\/a>","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-8874","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>Test &amp; Evaluation Services, LLC and EWA Warrior Services, LLC : 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\/2020\/11\/13\/test-evaluation-services-llc-and-ewa-warrior-services-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Test &amp; Evaluation Services, LLC and EWA Warrior Services, LLC : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/13\/202020-15 On March 8, 2018, the Department issued two Notices of Assessments to each Taxpayer. 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