Legal Opinion
Phillips Mercantile Co. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided January 16, 1990No. 10650PublishedCited by 11 opinions
1Opinion of the Court
OPINION
ALARID, Judge.
Taxpayer, Phillips Mercantile Company (Phillips), appeals a decision and order of the Secretary of the Taxation and Revenue Department of the State of New Mexico (the department) upholding the assessment of compensating tax on the value of catalogs and newspaper inserts purchased by Phillips. On appeal, Phillips contends: (1) contracting for the distribution of the catalogs and newspaper inserts is not a taxable ^mse of them: (2) purchase of the newspaper inserts would not have been subject to gross receipts tax had it occurred in New Mexico: (3) the correct tax base for…
2Cases cited10 opinions
- Wisconsin Department of Revenue v. J. C. Penney Co.Court of Appeals of Wisconsin · 1982
- Modern Merchandising, Inc. v. Department of RevenueSouth Dakota Supreme Court · 1986
- K Mart Corp. v. Idaho State Tax CommissionIdaho Supreme Court · 1986
- Bennett Brothers, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- District of Columbia v. W. Bell & Co., Inc.District of Columbia Court of Appeals · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Arco Materials, Inc. v. STATE, TRDNew Mexico Court of Appeals · 1994
- Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Dell Catalog Sales L.P. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2008
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2000
6 more not listed; retrieve them via the Exa API.