{"id":4433,"date":"2020-11-12T16:24:17","date_gmt":"2020-11-12T23:24:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4433"},"modified":"2020-11-12T16:24:18","modified_gmt":"2020-11-12T23:24:18","slug":"sharon-ray","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sharon-ray\/","title":{"rendered":"Sharon Ray"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][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\">04\/30\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-14_sharon_ray.pdf\">15-14<\/a><\/p>\n<p>On September 2, 2014, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax years ending December 31, 2008, 2009, 2010 and 2011. \u00a0The Taxpayer filed a protest to the assessments on October 22, 2014. \u00a0The Taxpayer was audited through the Department\u2019s Schedule C tapematch program with the Internal Revenue Service. \u00a0It was found that the Taxpayer reported business income for the years in question, for which she received a 1099, and she was not registered for gross receipts tax purposes in New Mexico. \u00a0During the taxable years at issue, the Taxpayer was an associate for a \u201cdown the line\u201d sales organization. \u00a0The Taxpayer received compensation for recruiting and enrolling New Mexico customers and if the customer purchased product. \u00a0The Taxpayer\u2019s commission was based on 10% of the product amount. \u00a0The Taxpayer received commissions from the company, and commissions are subject to the gross receipts tax. \u00a0The Taxpayer testified that the compensation she received was not from commissions, and also that she hired a CPA to prepare her income tax returns, and that the CPA did not advise her to register and file gross receipts tax returns. \u00a0The Hearing Officer found that the Taxpayer was correctly assessed for gross receipts tax, penalty and interest. \u00a0The Taxpayer\u2019s protest was 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>04\/30\/2015 15-14 On September 2, 2014, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax years ending December 31, 2008, 2009, 2010 and 2011. \u00a0The Taxpayer filed a protest to the assessments on October 22, 2014. \u00a0The Taxpayer was audited through the Department\u2019s Schedule C tapematch [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-4433","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sharon Ray : Governments<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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