On June 15, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013. On June 28, 2016, the Taxpayer filed a protest. The Taxpayer was providing services during the periods in question and was issued 1099s for that work. The Taxpayer conceded that it owed tax, penalty and interest, but disputed the amount owed. The Taxpayer argued that some of the assessment was beyond the statute of limitations and that some of the services were performed outside of New Mexico. The Taxpayer provided additional documentation to show that its services were for work done entirely outside of New Mexico. The Department conceded that part of the assessment was beyond the statute of limitations, and also accepted the documentation showing that some of the work was done outside of New Mexico. The Department abated a portion of the assessment accordingly. The remainder of the assessment was correct and owed by the Taxpayer. The Taxpayer’s protest was granted in part and denied in part.
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