16-26<\/a><\/p>\nOn March 10, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2009 through May 31, 2015.\u00a0 The Taxpayer was also assessed for withholding tax, penalty and interest.\u00a0 The Taxpayer filed a protest on April 11, 2016.\u00a0 The Taxpayer has been in business since January 1996, and was registered with the state of New Mexico and filed and paid gross receipts tax during the period at issue.\u00a0 The Taxpayer\u2019s primary business is to conduct laboratory testing, including DNA testing and drug screening.\u00a0 All of the receipts at issue are from the New Mexico Children, Youth and Families Department (CYFD).\u00a0 The Taxpayer began providing services to\u00a0CYFD\u00a0in 1999.\u00a0 In 1999, an employee of\u00a0CYFD\u00a0told the Taxpayer that he should not charge them gross receipts tax.\u00a0 On September 16, 1999,\u00a0CYFD\u00a0executed a Type 9\u00a0NTTC\u00a0to the Taxpayer.\u00a0 A Type 9\u00a0NTTC\u00a0is for the purchase of tangible personal property, as is stated on the back of the document.\u00a0 The Taxpayer did not charge or collect gross receipts taxes on its receipts from\u00a0CYFD.\u00a0 Sometime in July 2015, a different\u00a0CYFD\u00a0employee notified the Taxpayer that he should be charging\u00a0CYFD\u00a0gross receipts tax.\u00a0 The Taxpayer began to charge and remit gross receipts taxes for his services to\u00a0CYFD\u00a0at that time.\u00a0 During the audit period in question, an accountant prepared the Taxpayer\u2019s gross receipts tax returns, and at no time informed the Taxpayer that a Type 9 was not valid for his transactions with\u00a0CYFD.\u00a0 Services sold to a government agency are taxable pursuant to Regulation 3.2.212.9\u00a0NMAC.\u00a0 The Taxpayer was misinformed by a\u00a0CYFD\u00a0employee that his services were not taxable, but a Taxpayer is responsible for understanding the tax laws and paying taxes accordingly.\u00a0 Penalty is imposed when a Taxpayer is negligent in not filing a return or paying tax when it is due, but Regulation 3.1.11.11\u00a0NMAC\u00a0provides some exceptions and indicators of\u00a0nonnegligence.\u00a0 The Taxpayer was able to meet this by showing that it reasonably relied on its accountant to file and pay gross receipts tax returns.\u00a0 The hearing officer ordered the penalty on the gross receipts tax to be abated.\u00a0 The Taxpayer\u2019s protest was granted in part and denied in part.<\/span><\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n
Back to Tax Decisions & Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
06\/14\/2016 16-26 On March 10, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2009 through May 31, 2015.\u00a0 The Taxpayer was also assessed for withholding tax, penalty and interest.\u00a0 The Taxpayer filed a protest on April 11, 2016.\u00a0 The Taxpayer has been in […]<\/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-4209","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\n
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