Baskin-Robbins Ice Cream Co. v. Revenue Division
New Mexico Court of Appeals
1Opinion of the Court
OPINION
SUTIN, Judge.
Taxpayer appeals a Decision and Order of the Director, Revenue Division, which imposed payment of gross receipts taxes based upon income derived from an Area Franchise Agreement entered into with Cream-land Dairies, Inc., a New Mexico based corporation engaged in the manufacture and processing of dairy products in New Mexico. We affirm.
In his Decision and Order, the Director states that the issue is whether Taxpayer is subject to the New Mexico gross receipts tax on royalties received by Taxpayer based on Creamland’s sales of Taxpayer’s brand of ice cream products in New…
Also in this document: Concurrence.
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- H & R BLOCK, INC. v. LovelaceSupreme Court of Kansas · 1972
- Bell Telephone Laboratories, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1967
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3Cited by7 opinions
- Kmart Corp. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 2005
- Pittsburgh & Midway Coal Mining Co. v. Revenue Division, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1983
- Sonic Industries v. State of NMNew Mexico Supreme Court · 2006
- American Dairy Queen Corp. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1979
- Sonic Industries, Inc. v. StateNew Mexico Court of Appeals · 2000
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