McKinley Ambulance Service v. Bureau of Revenue

OPINION

WOOD, Chief Judge.

After an audit, the Bureau of Revenue assessed a gross receipts tax, penalty and interest in connection with gross receipts of the taxpayer from ambulance services rendered. The taxpayer protested the assessment. After an evidentiary hearing, the commissioner of revenue ruled that the taxpayer was not entitled to most of the deduction claimed. The taxpayer appealed to this Court. The issues involve: (1) the deduction provided by § 7-9-56(A), N.M.S.A. 1978; and (2) a nontaxable transaction certificate.

Deduction Under Section 7-9-56(A), supra

The statute provides:

Receipts…