Legal Opinion
Markham Advertising Co. v. Bureau of Revenue
New Mexico Court of Appeals
Decided June 4, 1975No. 1756PublishedCited by 9 opinions
1Opinion of the Court
OPINION
LOPEZ, Judge.
Taxpayer, Markham Advertising Company, appeals the decision and order of the Commissioner of Revenue assessing gross receipts tax and interest for outdoor advertising (billboard) services rendered in New Mexico. Section 72-16A-4, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1973). We affirm.
Taxpayer obtains its gross receipts by posting billboard messages for out-of-state advertisers on signs located within New Mexico. Only New Mexico billboards are involved in this case. The tax in dispute applies to receipts for posting wholly national advertising. Taxpayer claims that this…
2Cases cited7 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Fisher's Blend Station, Inc. v. State Tax CommissionSupreme Court of the United States · 1936
- Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
- Albuquerque Broadcasting Co. v. Bureau of RevenueNew Mexico Supreme Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kaiser Steel Corp. v. Revenue Division, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1981
- Mountain States Advertising, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2000
- McKinley Ambulance Service v. Bureau of RevenueNew Mexico Court of Appeals · 1979
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
4 more not listed; retrieve them via the Exa API.