{"id":4140,"date":"2020-11-12T12:00:07","date_gmt":"2020-11-12T19:00:07","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4140"},"modified":"2020-11-12T12:00:08","modified_gmt":"2020-11-12T19:00:08","slug":"market-scan-information-systems-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/market-scan-information-systems-inc\/","title":{"rendered":"Market Scan Information Systems, Inc."},"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\/12\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-44_market_scan_information_systems_inc.pdf\">16-44<\/a><\/p>\n<p><span>On March 4, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the periods from January 31, 2007 through September 30, 2011.\u00a0 On April 24, 2013, the Taxpayer filed a formal protest letter.\u00a0 The Taxpayer sells licenses to use software in New Mexico, mainly to car dealerships.\u00a0 The Taxpayer admits that its sales in New Mexico are subject to gross receipts tax.\u00a0 The Taxpayer contracts directly with its customers when it sells the software licenses.\u00a0 The customers are required to make an initial down payment, and then frequently need to use financing options, either directly with the Taxpayer or with a lender to pay for the software licenses.\u00a0 The Taxpayer has a separate agreement with the lenders it recommends to customers, but these lenders are free to decline to finance the customers and the Taxpayer cannot bind the lenders in any transaction.\u00a0 With regard to the assessment, the Taxpayer argued that the lenders were responsible for the gross receipts taxes on its contracts with its customers, and that the lenders in fact paid the gross receipts tax.\u00a0 The Taxpayer argued that the assessed amounts were incorrect, but did not provide any evidence.\u00a0 The Department argued that the Taxpayer was required to pay gross receipts tax on all of its sales and if the lenders were paying gross receipts tax, that tax was their own, and they were not paying the Taxpayer\u2019s gross receipts taxes.\u00a0 The Taxpayer presented no evidence or argument regarding any specific exemption or deduction that it believed applied to its receipts, nor did the Taxpayer meet any of the necessary conditions for equitable recoupment.\u00a0 The Taxpayer\u2019s protest was 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>09\/12\/2016 16-44 On March 4, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the periods from January 31, 2007 through September 30, 2011.\u00a0 On April 24, 2013, the Taxpayer filed a formal protest letter.\u00a0 The Taxpayer sells licenses to use software in New Mexico, mainly to car dealerships.\u00a0 The [&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-4140","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>Market Scan Information Systems, Inc. : 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\/12\/market-scan-information-systems-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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