Twining Cooperative Domestic Water & Sewer Ass'n v. Bureau of Revenue

OPINION

SUTIN, Judge.

The question to determine is whether taxpayer, -a nonprofit cooperative association organized under § 51 — 15—1 et seq., N.M.S.A.1953 (Repl. Vol. 8, pt. 1) was engaged in business and subject to the Gross Receipts Tax Act for servicing its members with a water piping system and sewage plant. We hold that it was not and reverse.

The Commissioner held that taxpayer was subject to the Act because of the purposes set forth in its articles of incorporation; that taxpayer owned and operated a water piping system and a sewage plant in Taos County, New Mexico, the use of which was…