Legal Opinion
TPL, Inc. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided September 13, 2000No. 20,321PublishedCited by 8 opinions
1Opinion of the Court
OPINION
PICKARD, Chief Judge.
{1} This appeal involves NMSA 1978, § 7-9-57 (1989), which permits a deduction from gross receipts tax for money received for the performance of certain services, but does not permit the deduction if the buyer of the service makes initial use or takes delivery of the “product of the service” in New Mexico. The central question on appeal is whether Taxpayer, whose services performed for a federal agency (Buyer) were the deconstruction of ammunition, ordnance, and other energetic material, was entitled to a deduction because its services allegedly did not result in a…
2Cases cited18 opinions
- Withrow v. LarkinSupreme Court of the United States · 1975
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Matter of Adoption of DoeNew Mexico Supreme Court · 1984
- Cummings v. X-Ray Associates of New Mexico, P. C.New Mexico Supreme Court · 1996
- Matter of Estate of HeeterNew Mexico Court of Appeals · 1992
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Kmart Properties, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- MPC Ltd. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Renaissance Office, LLC v. State, General Services Department, Property Control DivisionNew Mexico Court of Appeals · 2001
3 more not listed; retrieve them via the Exa API.