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AL ZUNI TRADERS v. BUREAU OF REVENUE

No. 2707.

561 P.2d 1351 (1977)

AL ZUNI TRADERS, Plaintiff-Appellant, v. BUREAU OF REVENUE, Defendant-Appellee.

Court of Appeals of New Mexico.

March 8, 1977.

Attorney(s) appearing for the Case

William C. Marchiondo, Marchiondo & Berry, P.A., Albuquerque, for plaintiff-appellant.

Toney Anaya, Atty. Gen., Santa Fe, Richard M. Kopel, Special Asst. Atty. Gen., for defendant-appellee.

OPINION

SUTIN, Judge.

Taxpayer appeals, pursuant to § 72-13-39, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, 1975 Supp.), a Decision and Order of the Commissioner of Revenue which assessed a gross receipts tax for sales made to out-of-state purchasers, and for intrastate sales from whom taxpayer did not obtain nontaxable transaction certificates pursuant to § 72-16A-14.2, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, 1975 Supp.). We affirm.

Taxpayer contends...

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