Legal Opinion
ITT Educational Services, Inc. v. Taxation & Revenue Department
New Mexico Court of Appeals
Decided April 27, 1998No. 18137PublishedCited by 80 opinions
1Opinion of the Court
OPINION
ALARID, Judge.
{1} ITT Educational Services, Inc. (ITT) appeals the Decision and Order of the New Mexico Taxation and Revenue Department (Department). ITT appeals the Department’s assessment of gross receipts tax based on the educational services that ITT provides within the State. ITT asserts that its curriculum development, financial aid services, and job placement services should be apportioned as they are services performed out of state and are separate from its educational services. Therefore, ITT argues it is not subject to New Mexico gross receipts tax; We hold that the…
2Cases cited8 opinions
- State v. Jonathan M.New Mexico Supreme Court · 1990
- Wilburn v. StewartNew Mexico Supreme Court · 1990
- Mountain States Advertising, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1976
- United States v. New MexicoCourt of Appeals for the Tenth Circuit · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- City of Sunland Park v. MacIasNew Mexico Court of Appeals · 2003
- Lessen v. City of AlbuquerqueNew Mexico Court of Appeals · 2008
- Titus v. City of AlbuquerqueNew Mexico Court of Appeals · 2011
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Village of Angel Fire v. Board of County CommissionersNew Mexico Court of Appeals · 2010
75 more not listed; retrieve them via the Exa API.