{"id":4136,"date":"2020-11-12T11:58:42","date_gmt":"2020-11-12T18:58:42","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4136"},"modified":"2026-04-11T13:17:08","modified_gmt":"2026-04-11T19:17:08","slug":"smpc-p-a","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/smpc-p-a\/","title":{"rendered":"SMPC, P.A."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#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\">09\/15\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-45_smpc_pa.pdf\">16-45<\/a><\/p>\n<p><span>On December 1, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013.\u00a0 On December 15, 2014, the Taxpayer protested the assessment.\u00a0 The Taxpayer provides architectural services as part of design-build construction contracts.\u00a0 The Taxpayer\u2019s services were resold by the general contractor and the contractor paid the gross receipts tax associated with the design-build contract.\u00a0 The Taxpayer requested nontaxable transaction certificates (NTTCs) from the general contractors under the projects.\u00a0 The Taxpayer\u00a0timey\u00a0possessed properly executed Type 6\u00a0NTTCs\u00a0from the various contractors it provided architectural design services to as part of design-build contracts.\u00a0 In 2014, the Department selected the Taxpayer for an audit of gross receipts tax, compensating tax, and withholding tax for the reporting periods from January 1, 2008 through December 31, 2013.\u00a0 Upon audit, the Department disallowed the deductions where the Taxpayer possessed Type 6\u00a0NTTCs\u00a0because a Type 5\u00a0NTTC\u00a0would be the necessary certificate to support the deduction of receipts from the sale of a service for resale.\u00a0 Because of a statutory change in 2012, architectural services now fall under the construction service for resale deduction, which is covered by a Type 6\u00a0NTTC.\u00a0 The Taxpayer argued that it is entitled to claim the deduction because it timely accepted the Type 6\u00a0NTTCs\u00a0in good faith.\u00a0 The Department argued that the Taxpayer did not demonstrate that it accepted the Type 6\u00a0NTTC\u00a0in good faith, and should have known that a Type 5\u00a0NTTC\u00a0was required.\u00a0 The hearing officer found that the Taxpayer\u2019s acceptance of the Type 6\u00a0NTTC\u00a0was in good faith as provided in Section 7-9-43(A)\u00a0NMSA\u00a01978.\u00a0 The Taxpayer\u2019s protest was granted.<\/span><\/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>09\/15\/2016 16-45 On December 1, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013.\u00a0 On December 15, 2014, the Taxpayer protested the assessment.\u00a0 The Taxpayer provides architectural services as part of design-build construction contracts.\u00a0 The Taxpayer\u2019s services were [&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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4136","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>SMPC, P.A. : Governments<\/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\/governments\/2020\/11\/12\/smpc-p-a\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SMPC, P.A. : Governments\" \/>\n<meta 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