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NEW MEXICO NEWSPAPERS, INC. v. BUREAU OF REVENUE

No. 516.

483 P.2d 317 (1971)

82 N.M. 436

NEW MEXICO NEWSPAPERS, INC., a New Mexico Corporation, Appellant, v. BUREAU OF REVENUE, State of New Mexico and Franklin Jones, Commissioner of Revenue, Appellees.

Court of Appeals of New Mexico.

March 5, 1971.

Attorney(s) appearing for the Case

Jeff Bingaman, Stephenson, Campbell & Olmsted, Santa Fe, for appellant.

James A. Maloney, Atty. Gen., Santa Fe, Mark B. Thompson III, Asst. Atty. Gen., for appellees.

OPINION

SPIESS, Chief Judge.

This appeal challenges an administrative decision and order of the Commissioner of Revenue assessing gross receipts tax [§§ 72-16A-1 through 72-16A-19, N.M.S.A. 1953 (Rpl. Vol. 10, pt. 2) (Supp. 1969)], against certain receipts of appellant-taxpayer which are derived from out-of-state advertising published in its newspaper.

Taxpayer bases its contention of nontaxability upon two alternative grounds:

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