Legal Opinion
Sonic Industries v. State of NM
New Mexico Supreme Court
Decided August 3, 2006No. 26,447PublishedCited by 9 opinions
1Opinion of the Court
OPINION
MAES, Justice.
{1} This case requires us to determine whether franchise fees paid by New Mexico franchisees to an out-of-state corporation are subject to taxation under the Gross Receipts and Compensating Tax Act, NMSA 1978, §§ 7-9-1 through 7-9-100 (1966, as amended through 2006). 1 Sonic Industries, Inc., an out-of-state corporation, appeals from an opinion of the Court of Appeals which held that the New Mexico Taxation and Revenue Department has the authority to assess gross receipts tax (GRT) on fees paid to Sonic by its New Mexico franchisees. See Sonic Indus., Inc. v. State,…
2Cases cited7 opinions
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Kmart Corp. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 2005
- AAMCO Transmissions, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1979
- Proficient Food Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- American Dairy Queen Corp. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Chan v. MontoyaNew Mexico Court of Appeals · 2011
- Presidential Hospitality, LLC v. Wyndham Hotel Grp., LLCDistrict Court, D. New Mexico · 2018
- Dell Catalog Sales L.P. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2008
- Moongate Water Co. v. DOÑA ANA MUTUAL DOMESTIC WATER CONSUMERS ASS'NNew Mexico Court of Appeals · 2008
- San Juan Agricultural Water Users Ass'n v. KNME-TVNew Mexico Court of Appeals · 2009
4 more not listed; retrieve them via the Exa API.