Legal Opinion
TPL, Inc. v. New Mexico Taxation & Revenue Department
New Mexico Supreme Court
Decided December 19, 2002No. 26,505PublishedCited by 23 opinions
1Opinion of the Court
OPINION
MAES, Justice.
{1} NMSA 1978, § 7-9-57 (1989, prior to 1998 & 2000 amendments) provides New Mexico businesses with a deduction from the gross receipts tax for services provided to out-of-state buyers. Businesses are not eligible for the deduction, however, if the out-of-state buyer either makes initial use or takes delivery of the “product of the service” in New Mexico. Id Taxpayer TPL, Inc. entered contracts with a division of the United States Army to demilitarize and dispose of unwanted weapons. TPL claimed it could deduct its receipts from these contracts because it was providing…
2Cases cited16 opinions
- State Ex Rel. Helman v. GallegosNew Mexico Supreme Court · 1994
- Morningstar Water Users Ass'n v. New Mexico Public Utility CommissionNew Mexico Supreme Court · 1995
- ITT Educational Services, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Chavez v. Mountain States ConstructorsNew Mexico Supreme Court · 1996
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Jicarilla Apache Nation v. RodarteNew Mexico Supreme Court · 2004
- Kmart Corp. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 2005
- Sonic Industries v. State of NMNew Mexico Supreme Court · 2006
- Dell Catalog Sales L.P. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2008
- Hess Corp. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2011
18 more not listed; retrieve them via the Exa API.