{"id":4289,"date":"2020-11-12T13:12:42","date_gmt":"2020-11-12T20:12:42","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4289"},"modified":"2026-04-11T13:14:04","modified_gmt":"2026-04-11T19:14:04","slug":"love-tree-builders","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/","title":{"rendered":"Love Tree Builders"},"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\">03\/15\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-08_love_tree_builders.pdf\">16-08<\/a><\/p>\n<p><span>On July 30, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2012 through December 31, 2012.\u00a0 On August 6, 2015, the Taxpayer protested the Department\u2019s assessment.\u00a0 During the relevant period, the Taxpayer was in the business of performing construction services in New Mexico.\u00a0 The Taxpayer filed and paid New Mexico gross receipts tax during the relevant period.\u00a0 The Taxpayer\u2019s owner and his wife also filed and paid New Mexico personal income tax in 2012.\u00a0 As part of the Schedule C Tape Match program with the IRS, the Department discovered a discrepancy between the business income reported on the Schedule C and the Taxpayer\u2019s gross receipts tax return.\u00a0 The Taxpayer was scheduled for a limited scope audit based on this discrepancy and received the assessment as a result.\u00a0 The Taxpayer asserted that the discrepancy resulted from out-of-state services that the Taxpayer performed during a weather emergency in Minnesota.\u00a0 The wife of the Taxpayer\u2019s owner is from north-central Minnesota and her family still resides there.\u00a0 On July 2-4, 2012, a severe storm struck the area and there was extensive physical damage to property.\u00a0 The owner of the Taxpayer and his wife learned of the emergency from his wife\u2019s family, who requested their assistance.\u00a0 They immediately packed up their equipment and drove overnight from New Mexico to Minnesota.\u00a0 In addition to helping his wife\u2019s family, he also went house-to-house with his equipment and performed clean-up and repair work.\u00a0 This work was performed on a cash-only basis.\u00a0 The Taxpayer remained in Minnesota doing clean-up work through early August 2012.\u00a0 The cash received during was reported on the Schedule C and is what makes up the discrepancy detected by the Department.\u00a0 The Department argued that the Taxpayer should provide more documentation to show that these receipts were from work performed out of state, such as invoices or contracts, but the emergency nature of the situation made the lack of more documentation understandable.\u00a0 The Taxpayer was able to credibly establish that the receipts in question were earned through the performance of services out-of-state during a weather emergency, and those receipts were not subject to the gross receipts tax.\u00a0\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>03\/15\/2016 16-08 On July 30, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2012 through December 31, 2012.\u00a0 On August 6, 2015, the Taxpayer protested the Department\u2019s assessment.\u00a0 During the relevant period, the Taxpayer was in the business of performing construction services [&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-4289","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>Love Tree Builders : 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\/love-tree-builders\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Love Tree Builders : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"03\/15\/2016 16-08 On July 30, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2012 through December 31, 2012.\u00a0 On August 6, 2015, the Taxpayer protested the Department\u2019s assessment.\u00a0 During the relevant period, the Taxpayer was in the business of performing construction services [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Professionals\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-12T20:12:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:14:04+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/2020\\\/11\\\/12\\\/love-tree-builders\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/2020\\\/11\\\/12\\\/love-tree-builders\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Love Tree Builders\",\"datePublished\":\"2020-11-12T20:12:42+00:00\",\"dateModified\":\"2026-04-11T19:14:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/2020\\\/11\\\/12\\\/love-tree-builders\\\/\"},\"wordCount\":438,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; Orders\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/2020\\\/11\\\/12\\\/love-tree-builders\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/2020\\\/11\\\/12\\\/love-tree-builders\\\/\",\"name\":\"Love Tree Builders : Tax Professionals\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#website\"},\"datePublished\":\"2020-11-12T20:12:42+00:00\",\"dateModified\":\"2026-04-11T19:14:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/2020\\\/11\\\/12\\\/love-tree-builders\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/2020\\\/11\\\/12\\\/love-tree-builders\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/2020\\\/11\\\/12\\\/love-tree-builders\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Love Tree Builders\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#website\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/\",\"name\":\"NM Taxation and Revenue Department\",\"description\":\"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#organization\",\"name\":\"New Mexico Taxation and Revenue Department\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2020\\\/10\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2020\\\/10\\\/logo.png\",\"width\":180,\"height\":66,\"caption\":\"New Mexico Taxation and Revenue Department\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nmtaxationandrevenue\",\"https:\\\/\\\/en.wikipedia.org\\\/wiki\\\/New_Mexico_Taxation_and_Revenue_Department\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\",\"name\":\"admin@sks.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"caption\":\"admin@sks.com\"},\"sameAs\":[\"https:\\\/\\\/www.tax.newmexico.gov\"],\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/tax-professionals\\\/author\\\/adminsks-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Love Tree Builders : Tax Professionals","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/","og_locale":"en_US","og_type":"article","og_title":"Love Tree Builders : Tax Professionals","og_description":"03\/15\/2016 16-08 On July 30, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2012 through December 31, 2012.\u00a0 On August 6, 2015, the Taxpayer protested the Department\u2019s assessment.\u00a0 During the relevant period, the Taxpayer was in the business of performing construction services [&hellip;]","og_url":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/","og_site_name":"Tax Professionals","article_publisher":"https:\/\/www.facebook.com\/nmtaxationandrevenue","article_published_time":"2020-11-12T20:12:42+00:00","article_modified_time":"2026-04-11T19:14:04+00:00","author":"admin@sks.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin@sks.com","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/#article","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/"},"author":{"name":"admin@sks.com","@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532"},"headline":"Love Tree Builders","datePublished":"2020-11-12T20:12:42+00:00","dateModified":"2026-04-11T19:14:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/"},"wordCount":438,"publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#organization"},"articleSection":["Tax Decisions &amp; Orders"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/","url":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/","name":"Love Tree Builders : Tax Professionals","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#website"},"datePublished":"2020-11-12T20:12:42+00:00","dateModified":"2026-04-11T19:14:04+00:00","breadcrumb":{"@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/love-tree-builders\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/"},{"@type":"ListItem","position":2,"name":"Love Tree Builders"}]},{"@type":"WebSite","@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#website","url":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/","name":"NM Taxation and Revenue Department","description":"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.","publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#organization","name":"New Mexico Taxation and Revenue Department","url":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#\/schema\/logo\/image\/","url":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-content\/uploads\/sites\/6\/2020\/10\/logo.png","contentUrl":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-content\/uploads\/sites\/6\/2020\/10\/logo.png","width":180,"height":66,"caption":"New Mexico Taxation and Revenue Department"},"image":{"@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nmtaxationandrevenue","https:\/\/en.wikipedia.org\/wiki\/New_Mexico_Taxation_and_Revenue_Department"]},{"@type":"Person","@id":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532","name":"admin@sks.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","caption":"admin@sks.com"},"sameAs":["https:\/\/www.tax.newmexico.gov"],"url":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/author\/adminsks-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/posts\/4289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/comments?post=4289"}],"version-history":[{"count":2,"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/posts\/4289\/revisions"}],"predecessor-version":[{"id":4292,"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/posts\/4289\/revisions\/4292"}],"wp:attachment":[{"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/media?parent=4289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/categories?post=4289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/wp-json\/wp\/v2\/tags?post=4289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}