Legal Opinion
Dell Catalog Sales L.P. v. Taxation & Revenue Department
New Mexico Court of Appeals
Decided June 3, 2008No. 26,843PublishedCited by 8 opinions
1Opinion of the Court
OPINION
FRY, Judge.
{1} Dell Catalog Sales L.P. (Taxpayer) appeals from a decision and order of a hearing officer of the New Mexico Taxation and Revenue Department (the Department). Pursuant to the Gross Receipts and Compensating Tax Act (the Act), NMSA 1978, §§ 7-9-1 to -111 (1966, as amended through 2007), the Department assessed gross receipts taxes on Taxpayer’s mail-order computer sales and compensating taxes on Taxpayer’s use of distributed catalogs. Taxpayer disputes that its activities are subject to gross receipts and compensating taxes, arguing that imposition of the taxes (1) is…
2Cases cited21 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Tucson Elec. Power Co. v. N.M. Taxation and Revenue Dep'tNew Mexico Court of Appeals · 2019
- Sacred Garden, Inc. v. N.M. Tax'n & Revenue Dep'tNew Mexico Court of Appeals · 2020
- In re BarnesandNoble.com, LLCNew Mexico Court of Appeals · 2012
- Zhao v. MontoyaNew Mexico Court of Appeals · 2012
- Par Five Servs., LLC v. N.M. Tax'n & Revenue Dep't and Mosaic Potash Carlsbad Inc. v. N.M. Tax'n & Revenue Dep'tNew Mexico Court of Appeals · 2021
3 more not listed; retrieve them via the Exa API.