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AMERICAN DAIRY QUEEN v. TAXATION & REVENUE

No. 3907.

605 P.2d 251 (1979)

93 N.M. 743

AMERICAN DAIRY QUEEN CORPORATION, Appellant, v. TAXATION AND REVENUE DEPARTMENT of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

December 20, 1979.

Attorney(s) appearing for the Case

Thomas J. Dunn, Nordhaus, Moses & Dunn, Albuquerque, John P. James, Gray, Plant, Mooty, Mooty & Bennett, Minneapolis, Minn., for appellant.

Jeff Bingaman, Atty. Gen., Sarah E. Bennett, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

SUTIN, Judge.

Taxpayer appeals a Decision and Order of the Director, Revenue Division, which imposed payment of gross receipts taxes based upon fees received from the lease of territorial franchises employed in New Mexico. We affirm.

The issue is whether the franchise fees paid by New Mexico territorial franchisees to Taxpayer are subject to the New Mexico Gross Receipts Tax Act.

International Dairy Queen, Inc. (IDQ) and Taxpayer...

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