Legal Opinion
Sonic Industries, Inc. v. State
New Mexico Court of Appeals
Decided October 6, 2000No. 20,676PublishedCited by 7 opinions
1Opinion of the Court
OPINION
ALARID, Judge.
{1} This interlocutory appeal requires us to determine the effect of a 1991 amendment to Subsection 7-9-3(J) of the Gross Receipts and Compensating Tax Act, NMSA 1978, §§ 7-9-1 through 7-9-89 (1966, as amended through 2000) (the Act) on the New Mexico Taxation and Revenue Department’s (the Department) authority to assess gross receipts tax on royalty fees paid by New Mexico franchisees to Sonic Industries, Inc., (Sonic) an out-of-state franchiser of a fast-food restaurant system. We also address the issues of whether Sonic’s franchising activities are a separate taxable…
2Cases cited21 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Curry v. McCanlessSupreme Court of the United States · 1939
- Bernard Susser v. Carvel Corporation, Carvel Dari-Freeze Stores, Inc., Carvel Stores Realty Corporation, and Eight Other CasesCourt of Appeals for the Second Circuit · 1964
- State Ex Rel. Bird v. ApodacaNew Mexico Supreme Court · 1977
- H & R BLOCK, INC. v. LovelaceSupreme Court of Kansas · 1972
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3Cited by7 opinions
- Kmart Corp. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 2005
- Kmart Properties, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Sonic Industries v. State of NMNew Mexico Supreme Court · 2006
- Treloar v. County of ChavesNew Mexico Court of Appeals · 2001
2 more not listed; retrieve them via the Exa API.