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MUSIC SERVICE COMPANY v. BUREAU OF REVENUE

No. 1803.

540 P.2d 1321 (1975)

88 N.M. 432

MUSIC SERVICE COMPANY, a New Mexico Corporation, Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

September 10, 1975.

Attorney(s) appearing for the Case

Jay R. Payne, Schlenker, Parker, Payne & Wellbourn, Albuquerque, for appellant.

Toney Anaya, Atty. Gen., Vernon O. Henning, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

SUTIN, Judge.

Music Service Company, taxpayer, appeals from a Decision and Order of the Commissioner of Revenue which did not allow taxpayer a deduction from the compensating tax as provided in § 72-16A-15.1, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, 1973 Supp.). We affirm.

Taxpayer was in the business of providing coin operated, amusement and vending equipment for use by business establishments.

Establishments had use of the machines...

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