{"id":4468,"date":"2020-11-12T16:32:48","date_gmt":"2020-11-12T23:32:48","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4468"},"modified":"2026-04-11T13:16:17","modified_gmt":"2026-04-11T19:16:17","slug":"classic-cobwebs","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/classic-cobwebs\/","title":{"rendered":"Classic Cobwebs"},"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\">02\/06\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-05_classic_cobwebs.pdf\">15-5<\/a><\/p>\n<p>On September 22, 2014, the Department issued the Taxpayer two assessments for gross receipts tax, penalty, and interest for the tax years ending December 31, 2010, and 2011.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer is in the business of selling antiques in antique malls.\u00a0 The Taxpayer rents space in an antique mall on a monthly basis.\u00a0 The items are priced by the Taxpayer, and then sales are handled by the mall staff, who collect the money, but then pass it all on to the Taxpayer.\u00a0 The mall is only compensated in the form of the Taxpayer\u2019s monthly rent.\u00a0 The Taxpayer understood that the mall owners paid gross receipts tax on the sale of their items, but the Taxpayer and mall owner did not have a provision in their contract addressing gross receipts tax.\u00a0 The Taxpayer was sent a notice of limited scope audit and asked the mall owner for assistance in resolving the audit.\u00a0 The mall owner told the Taxpayer she would take care of it.\u00a0 The mall owner, who was in delinquent status with the Department, submitted a TS-22 Agreement to Collect and Pay Over Taxes to the Department.\u00a0 The TS-22 agreement was denied by the Department.\u00a0 The mall owner submitted the form a second time, and again the Department did not approve the agreement.\u00a0 The Taxpayer was engaged in business during the period in question, and did not have the necessary agreement or Nontaxable Transaction Certificate in place regarding their gross receipts tax situation.\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>02\/06\/2015 15-5 On September 22, 2014, the Department issued the Taxpayer two assessments for gross receipts tax, penalty, and interest for the tax years ending December 31, 2010, and 2011.\u00a0 The Taxpayer filed a protest to the assessments.\u00a0 The Taxpayer is in the business of selling antiques in antique malls.\u00a0 The Taxpayer rents space in [&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-4468","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 - 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