{"id":3736,"date":"2020-11-10T15:24:35","date_gmt":"2020-11-10T22:24:35","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=3736"},"modified":"2026-04-11T13:14:59","modified_gmt":"2026-04-11T19:14:59","slug":"ready-tech-go-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/10\/ready-tech-go-llc\/","title":{"rendered":"Ready Tech-Go LLC"},"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\">11\/21\/2018<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/18-38_Ready%20Tech-Go%20LLC.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">18-38<\/a><\/p>\n<p><span>On September 6, 2012, the Department assessed the Taxpayer $368,428.10 in gross receipts tax, penalty, and interest for the periods from March 31, 2004 to March 31, 2011. On December 13, 2012, the Taxpayer\u2019s formal protest was received by the Department. The Hearing in the case was postponed through a combination of inadvertent delays and multiple motions for continuance and rescheduling by the Taxpayer and the Department. The Taxpayer\u2019s subsidiary, RTG Medical, is a medical staffing agency that is physically located in Nebraska and provides medical professional staffing to medical facilities across the country, several of which are in New Mexico. The main issue in this protest was whether the receipts the Taxpayer received from providing medical staffing services in New Mexico were in a disclosed agency capacity and therefore exempt from gross receipts tax. Section 7-9-3.5(A)(3)(f) NMSA 1978 states that excluded from gross receipts are \u201camounts received solely on behalf of another in a disclosed agency capacity.\u201d The Taxpayer argued they were acting in this capacity when they provided services to their clients. The Hearing Officer explained, however, that Regulation 3.2.1.19(C)(1) NMAC gives clarity to what disclosed agency means, stating that \u201can agency relationship exists if a person has the power to bind a principal in a contract with a third party.\u201d This would mean the employee, if they were not paid by the Taxpayer, could seek payment from the client of the Taxpayer, which was not the case here. The Taxpayer provided evidence of an indemnification clause in the client\u2019s contract, as well as results from a survey they took of their own employees, many of who had assumed that the company they were working for was an agent of the medical facility. But these considerations failed to persuade the Hearing Officer. The Taxpayer simply could not compel their client to take on their own liabilities. The Taxpayer also argued that, since the company is not physically located in New Mexico the receipts could be deductible. But the Hearing Officer determined that because the services were performed in New Mexico by their own employees these services were taxable. The Hearing Officer decided that the decision not to report the receipts fell under the definition of negligence and so penalty was appropriate. For all these reasons the Hearing Officer ordered that the receipts were subject to gross receipts tax and the protest should be denied.<\/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>11\/21\/2018 18-38 On September 6, 2012, the Department assessed the Taxpayer $368,428.10 in gross receipts tax, penalty, and interest for the periods from March 31, 2004 to March 31, 2011. On December 13, 2012, the Taxpayer\u2019s formal protest was received by the Department. The Hearing in the case was postponed through a combination of inadvertent [&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-3736","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ready Tech-Go LLC : Tax Professionals<\/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\/tax-professionals\/2020\/11\/10\/ready-tech-go-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ready Tech-Go LLC : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"11\/21\/2018 18-38 On September 6, 2012, the Department assessed the Taxpayer $368,428.10 in gross receipts tax, penalty, and interest for the periods from March 31, 2004 to March 31, 2011. 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