Legal Opinion
Mountain States Advertising, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
Decided June 22, 1976No. 2324PublishedCited by 14 opinions
1Per curiam
Upon motion for rehearing by the Bureau of Revenue that the Memorandum Opinion filed be changed to a formal opinion, the motion is granted.
OPINION
SUTIN, Judge.
Taxpayer, a Colorado corporation authorized to do business in New Mexico, appeals a Decision and Order of the Commissioner of Revenue which imposed a gross receipts tax for being engaged in the business of displaying advertising messages on signs erected in New Mexico. We affirm.
Taxpayer is engaged in the business of manufacturing, erecting and maintaining outdoor advertising, primarily directional in nature, throughout eight states in…
2Cases cited7 opinions
- Evco v. JonesSupreme Court of the United States · 1972
- Bell Telephone Laboratories, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1967
- Evco v. JonesNew Mexico Court of Appeals · 1970
- Besser Company v. Bureau of RevenueNew Mexico Supreme Court · 1964
- United States v. Bureau of RevenueNew Mexico Court of Appeals · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- ITT Educational Services, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Wing Pawn Shop v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1991
- Taxation & Revenue Department v. Bien Mur Indian Market Center, Inc.New Mexico Supreme Court · 1989
- United States v. New MexicoCourt of Appeals for the Tenth Circuit · 1978
9 more not listed; retrieve them via the Exa API.