New Mexico State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in New Mexico, with full citations and the original source on every page.
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Did New Mexico gross receipts tax apply when a Texas equipment dealer finalized sales and leases in Lubbock and the customer took possession there?
No. Yellowhouse finalized the lease-purchase agreements in Lubbock, and Ferguson used its own haulers to take possession there, so the equipment sales occurred in Texas. The AHO also accepted Yellowho…
Could New Mexico apply its new 20% negligence-penalty cap to GEA's pre-2008 gross receipts tax liabilities when assessment occurred after the amendment?
Yes, according to this decision. The hearing officer held that penalty was imposed when tax was self-assessed or the Department issued an assessment, not when the underlying tax first became due. Beca…
Was a new corrosion-control company liable for all $165,627.70 of a predecessor's taxes as a mere continuation of the old business?
No. Corrosion Services Corporation acquired $4,765 of tools, equipment, and truck value from Corrosion Services, Inc., so it owed that amount under the successor statutes. But the companies had no com…
Were receipts from caring for two to four children in a residential apartment subject to New Mexico gross receipts tax when a Department employee had orally said the home day care was not taxable?
Yes. Providing child care for income was engaging in business, and receipts from services performed in New Mexico were taxable even without employees, a separate business location, or a city license. …
Were federal contracts for exclusive use of two 35,000-barrel jet-fuel tanks taxable service or license contracts, or deductible leases of New Mexico real property?
They were leases of real property. The government had definite-term, nonrevocable, exclusive control of the fixed tanks and terminal, 24-hour access, control over fuel movement and third-party entry, …
Could a Texas speech pathologist limit New Mexico penalty and interest to the month after assessment when she did not know her 1999 independent-contractor work for a New Mexico school district was taxable?
No. Gross receipts tax was due monthly as Duran performed New Mexico services, not when the Department assessed her nearly three years later. Interest therefore ran from each original due date, and he…
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These are official tax letter rulings and advisory opinions issued by New Mexico's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.