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PROFICIENT FOOD v. N.M. TAXATION & REVENUE

No. 10028.

758 P.2d 806 (1988)

107 N.M. 392

PROFICIENT FOOD COMPANY, Appellant, v. The NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Appellee.

Court of Appeals of New Mexico.

May 3, 1988.

Attorney(s) appearing for the Case

Hal Stratton, Atty. Gen., D. Sandi Gilley, Carolyn A. Wolf, Sp. Ass't. Attys. Gen., Taxation & Revenue Depart., Santa Fe, for appellee.

Mary E. McDonald, Sutin, Thayer & Browne, P.C., Santa Fe, for appellant.

OPINION

DONNELLY, Chief Judge.

Proficient Food Company (PFC) appeals the administrative decision and order of the Taxation and Revenue Department (Department) denying its protest to an assessment of gross receipts tax, assessing interest and penalties upon it for food and supplies sold by PFC to restaurants in New Mexico. PFC raises three issues on appeal: (1) whether the New Mexico gross receipts tax levied against it violates the commerce clause of the...

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