{"id":4252,"date":"2020-11-12T12:30:03","date_gmt":"2020-11-12T19:30:03","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4252"},"modified":"2020-11-12T12:30:04","modified_gmt":"2020-11-12T19:30:04","slug":"healthsouth-rehabilitation","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/healthsouth-rehabilitation\/","title":{"rendered":"HealthSouth Rehabilitation"},"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\">05\/11\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-16_healthsouth_rehabilitation.pdf\">16-16<\/a><\/p>\n<p><span>In late 2014 and early 2015, the Taxpayer applied for refunds of gross receipts tax for three tax periods.\u00a0 The Department denied two of these refunds on the basis that the Taxpayer was a hospital and failed to meet the definition of \u201chealth care provider\u201d for purposes of Section 7-9-93 NMSA 1978, which provides the deduction the Taxpayer used as their basis for the refund claims.\u00a0 The Department did not act on the third application for refund.\u00a0 The Taxpayer protested each of the denials, as well as the inaction, which were eventually consolidated into one protest.\u00a0 The Taxpayer operates an inpatient rehabilitation hospital in New Mexico, which is staffed by physicians, physical therapists, occupational therapists, social workers, speech-language pathologists, and others.\u00a0 The Taxpayer has receipts from payments for services performed by these professionals.\u00a0 The Department conceded that the Taxpayer is entitled to the deduction for receipts from payments by federal Medicare administrators, and therefore entitled to some of the refund that it applied for.\u00a0 The Hearing Officer found that the Taxpayer met the requirements found in Section 7-9-93 NMSA 1978, and that the Section does not prohibit a for-profit hospital from taking the deduction, though the Department had promulgated regulations to that effect which limited the availability of the deduction.\u00a0 The Taxpayer\u2019s protest was granted.<\/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>05\/11\/2016 16-16 In late 2014 and early 2015, the Taxpayer applied for refunds of gross receipts tax for three tax periods.\u00a0 The Department denied two of these refunds on the basis that the Taxpayer was a hospital and failed to meet the definition of \u201chealth care provider\u201d for purposes of Section 7-9-93 NMSA 1978, which [&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-4252","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 - 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