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eBook details

• Title: Tpl, Inc. v. New Mexico Taxation & Revenue Department
• Author : New Mexico Court of Appeals
• Release Date : January 27, 2000
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 75 KB

Description

Certiorari granted, No. 26,505, September 13, 2000 APPEAL FROM AN ADMINISTRATIVE HEARING OF THE NEW MEXICO TAXATION & REVENUE DEPARTMENT MARGARET B. ALCOCK, Hearing Officer OPINION ¶1 This appeal involves NMSA 1978, § 7-9-57 (1989), which permits a deduction from gross receipts tax for money received for the performance of certain services, but does not permit the deduction if the buyer of the service makes initial use or takes delivery of the ""product of the service"" in New Mexico. The central question on appeal is whether Taxpayer, whose services performed for a federal agency (Buyer) were the deconstruction of ammunition, ordnance, and other energetic material, was entitled to a deduction because its services allegedly did not result in a product and therefore it was impossible for Buyer to initially use or take delivery of a product in New Mexico. We uphold the hearing officer's decision that there was a product of the service which was used or for which delivery was taken in New Mexico. We also reject a number of Taxpayer's other contentions. BACKGROUND

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