Advance Schools, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
1Opinion of the Court
OPINION
LOPEZ, Judge.
This case involves an Illinois-based correspondence school which sells courses in New Mexico. The school contends that it should not be subject to New Mexico’s Gross Receipts Tax. Sections 72-16A-3 and 72-16A-4, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1973). The Commissioner of Revenue found contrary to the taxpayer’s position and it is from his decision that this appeal is taken. We affirm.
The school is incorporated in Delaware and has its principal office in Illinois. “Drummers” in New Mexico contact students and present enrollment applications and financing information.…
Also in this document: Concurrence.
2Cases cited12 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Standard Pressed Steel Co. v. Department of Revenue of Wash.Supreme Court of the United States · 1975
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3Cited by8 opinions
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1976
- Baskin-Robbins Ice Cream Co. v. Revenue DivisionNew Mexico Court of Appeals · 1979
- California State Board of Equalization v. Advance Schools, Inc. (In Re Advance Schools, Inc.)United States Bankruptcy Court, N.D. Illinois · 1980
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Carter & Sons, Inc. v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1979
3 more not listed; retrieve them via the Exa API.