MOUNTAIN STATES ADVERTISING v. BUREAU OF REV.

No. 2324.

552 P.2d 233 (1976)

89 N.M. 331

MOUNTAIN STATES ADVERTISING, INC., a Colorado Corporation, Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Certiorari Denied July 26, 1976.


Attorney(s) appearing for the Case

Arthur H. Coleman, Santa Fe, for appellant.

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


PER CURIAM:

Upon motion for rehearing by the Bureau of Revenue that the Memorandum Opinion filed be changed to a formal opinion, the motion is granted.

OPINION

SUTIN, Judge.

Taxpayer, a Colorado corporation authorized to do business in New Mexico, appeals a Decision and Order of the Commissioner of Revenue which imposed a gross receipts tax for being engaged in the business of displaying advertising messages on signs erected in New Mexico...

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