State v. Tunnell

OPINION

DONNELLY, Judge.

We are asked to decide on interlocutory appeal an issue previously unaddressed in this jurisdiction — whether the New Mexico gross receipts tax may be properly included within the value of an item of property alleged to have been shoplifted. We hold that whether such tax should be included in the market value of the item is a factual issue for the jury to determine under the evidence presented in each case.

Defendant was arrested and charged with shoplifting merchandise having a value of more than $100.00 in the municipality of Carlsbad, Eddy County, contrary to §…