Legal Opinion
Proficient Food Co. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided May 3, 1988No. 10028PublishedCited by 9 opinions
1Opinion of the Court
OPINION
DONNELLY, Chief Judge.
Proficient Food Company (PFC) appeals the administrative decision and order of the Taxation and Revenue Department (Department) denying its protest to an assessment of gross receipts tax, assessing interest and penalties upon it for food and supplies sold by PFC to restaurants in New Mexico. PFC raises three issues on appeal: (1) whether the New Mexico gross receipts tax levied against it violates the commerce clause of the United States Constitution, article I, section 8, clause 3; (2) whether the Blanket Exemption Certificate obtained by PFC substantially…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Matter of Adoption of DoeNew Mexico Supreme Court · 1984
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- ITT Educational Services, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Arco Materials, Inc. v. STATE, TRDNew Mexico Court of Appeals · 1994
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Sonic Industries v. State of NMNew Mexico Supreme Court · 2006
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2000
4 more not listed; retrieve them via the Exa API.