Western Electric Co. v. New Mexico Bureau of Revenue

OPINION

HERNANDEZ, Judge.

Taxpayer, Western Electric Company, appeals from a Decision and Order of the Commissioner of Revenue. The order affirmed assessment of a compensating tax on the transportation costs of materials purchased by Mountain States Telephone and Telegraph Company (Mountain Bell) from the taxpayer.

The taxpayer alleges three points of error, the first of which is dispositive of this appeal, to-wit: “The transportation charges here at issue would not be subject to gross receipts tax if they had been incurred in New Mexico and consequently cannot be held subject to the…