New Mexico Hearings Office Denies Taxpayer’s Request for Refund of Gross Receipts Tax

The New Mexico Administrative Hearings Office (AHO) April 7 denied Taxpayer’s request for a refund of unpaid gross receipts tax, for sales and use tax purposes. Taxpayer requested a refund of funds seized by a warrant of levy, arguing that she should be allowed to deduct the amounts she received for the sale of services to out-of-state buyers. The Taxation and Revenue Department (TRD) denied the refund and requested a hearing. The AHO determined that: 1) due to inconsistencies based on incomplete and inadequate records, Taxpayer’s evidence wasn’t persuasive; 2) Taxpayer serviced a single buyer in New Mexico; and 3) ...