Legal Opinion
A&W Rests., Inc. v. Taxation & Revenue Dep't of N.M.
New Mexico Court of Appeals
Decided August 22, 2018No. A-1-CA-35999PublishedCited by 2 opinions
1Opinion of the Court
GALLEGOS, Judge.
{1} A 2013 audit by the New Mexico Taxation and Revenue Department (the Department) resulted in the assessment of unpaid gross receipts tax against A&W Restaurants, Inc. (A&W), in the amount of $29,349.33. A&W protested the Department's imposition of gross receipts tax on certain trademark-related royalty fees contained within its franchise agreements with New Mexico businesses. The hearing officer granted summary judgment in favor of the Department, and A&W appeals. For the reasons that follow, we affirm.
BACKGROUND
{2} A&W, an out-of-state corporation, entered into a number of…
2Cases cited9 opinions
- Cooper v. Chevron U.S.A., Inc.New Mexico Supreme Court · 2002
- Luboyeski v. HillNew Mexico Supreme Court · 1994
- Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
- Valenzuela v. SnyderNew Mexico Court of Appeals · 2014
- Federal Express Corp. v. AbeytaNew Mexico Court of Appeals · 2004
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3Cited by2 opinions
- Sacred Garden, Inc. v. N.M. Tax'n & Revenue Dep'tNew Mexico Court of Appeals · 2020
- High Desert Recovery v. N.M. Tax'n & Revenue Dep'tNew Mexico Court of Appeals · 2021