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KMART v. N.M. TAXATION & REVENUE DEPT.

No. 21140.

131 P.3d 27 (2001)

139 N.M. 177

2006-NMCA-026

KMART PROPERTIES, INC., a Michigan Corporation, Protestant-Appellant, v. TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO, Respondent-Appellee.

Court of Appeals of New Mexico.

Certiorari Granted January 9, 2002.

Attorney(s) appearing for the Case

Curtis W. Schwartz, Timothy R. Van Valen, Modrall, Sperling, Roehl, Harris & Sisk, P.A., Santa Fe, for Appellant.

Patricia A. Madrid, Attorney General, Bruce J. Fort, Special Assistant Attorney General, Don Harris, Special Assistant Attorney General, Taxation and Revenue Department, Santa Fe, for Appellee.

James S. Rubin, Rubin, Katz, Salazar, Alley & Rouse, Santa Fe, Paul H. Frankel, Hollis L. Hyans, Irwin M. Slomka, Meredith L. Friedman, Morrison & Foerster, L.L.P., New York, NY, Amicus Curiae Lanco, Inc.

Mel E. Yost, Donald A. Walcott, Scheuer, Yost & Patterson, P.C., Santa Fe, Diann L. Smith, General Counsel, Stephen P.B. Kranz, Tax Counsel, William D. Peltz, Bobby L. Burgner, J. Hugh McKinnon, Chair, Vice Chair, and Counsel Lawyers' Coordinating Subcommittee, Washington, DC, Amicus Curiae Committee on State Taxation.

Paull Mines, General Counsel, Greenwood Village, CO, Frank D. Katz, Deputy General Counsel, Santa Fe, Amicus Curiae Multistate Tax Commission.

OPINION

BOSSON, Chief Judge.

{1} Kmart Properties, Incorporated (KPI), a wholly owned Michigan subsidiary of Kmart Corporation, owns and manages trademarks previously developed by Kmart Corporation. KPI challenges New Mexico's assessment of state income taxes and gross receipts taxes upon royalties paid by Kmart Corporation to KPI. KPI bases its challenge upon the following grounds: (1) New Mexico's assertion of jurisdiction to tax KPI violates the...

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