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AAMCO TRANSMISSIONS v. TAX. & REV. DEPT.

No. 3704.

600 P.2d 841 (1979)

93 N.M. 389

AAMCO TRANSMISSIONS, INC., Plaintiff-Appellant, v. TAXATION AND REVENUE DEPARTMENT of the State of the New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

July 24, 1979.

Attorney(s) appearing for the Case

Clifford C. Gramer, Jr., Jones, Gallegos, Snead & Wertheim, Santa Fe, and R. Michael Kennedy, Jr., Bridgeport, Pa., for AAMCO Transmissions, Inc.

Brian F. Toohey, Felker & McFeeley, Santa Fe, and Lewis G. Rudnick, Lawrence A. Robins, Rudnick & Wolfe, Chicago, Ill., for International Franchise Ass'n as amicus curiae.

Jeff Bingaman, Atty. Gen., Santa Fe, Sarah Bennett, Sp. Asst. Atty. Gen., Santa Fe, for defendant-appellee.

OPINION

WALTERS, Judge.

The Taxation and Revenue Department assessed a gross receipts tax against appellant for franchise fees received from New Mexico AAMCO dealers. AAMCO appealed the assessment, arguing that it does no business in New Mexico; indeed, that it is a Pennsylvania corporation with no employees, assets or property located in New Mexico upon which the gross receipts tax could apply.

AAMCO further claims that its transactions are predominantly...

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