The Taxpayer is registered to do business in New Mexico as a limited liability company. On December 26, 2006, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax periods from January 1, 2004 through September 30, 2005. During the tax periods in question, the Taxpayer performed construction services for the Department of the Army on the Pueblo of Santa Ana. The Taxpayer is not an Indian company. The Pueblo of Santa Ana contributed a portion of the money for the project. The Taxpayer argued that it was a partner of the Pueblo and therefore, the receipts were not taxable under the Indian preemption doctrine. The issue decided was whether the state was preempted from taxing the Taxpayer’s receipts from performing construction services for the Department of the Army because of the Pueblo’s contributions to the project. Receipts from this transaction are taxable under the Gross Receipts and Compensating Tax Act. The Taxpayer’s protest was denied.
Silvercreek Material, LLC