Carter & Sons, Inc. v. New Mexico Bureau of Revenue

(specially concurring).

I concur.

Although the record in this case is lengthy, the pertinent facts are simple. Taxpayer contracted with Duke City Lumber Co. to cut, limb, skid, load and haul timber from United States Forest Service lands to Duke City’s mill, and it had to blade Forest Service roads leading to timber sites where trees were cut. This was called “road maintenance.”

The Bureau seeks to tax for gross receipts obtained from (1) hauling timber from the landing to the mill and (2) road maintenance. Taxpayer argues that these two types of gross receipts are exempt from the gross receipts…