03/18/1999
Taxpayer moved to NM to fulfill a service contract with a private company. After reviewing his wife’s CRS-1 Filer’s Kit the Taxpayer did not believe that his receipts from performing services in NM were subject to the gross receipts tax. In 1998 the Department discovered the non payment and assessed the Taxpayer for the tax, penalty and interest. The Taxpayer protested the penalty assessment claiming that the Filer’s Kit did not specify the tax was imposed on nonresidents performing services in NM. Taxpayer was found to be negligent. Protest denied.