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MPC LTD. v. THE DEPARTMENT

No. 22,158.

62 P.3d 308 (2002)

133 N.M. 217

2003-NMCA-021

MPC LTD., d/b/a Manpower of New Mexico, a New Mexico corporation, Plaintiff-Appellant, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, and T. Glenn Ellington, Secretary of the New Mexico Taxation and Revenue Department, Defendants-Appellees.

Court of Appeals of New Mexico.

October 2, 2002.

Attorney(s) appearing for the Case

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

Patricia A. Madrid, Attorney General, Bridget Jacober, Special Assistant Attorney General, Santa Fe, NM, for Appellees.

OPINION

SUTIN, Judge.

{1} MPC, Ltd. d/b/a Manpower of New Mexico (Manpower) appeals the district court's denial of a claim for refund of gross receipts tax assessed by the New Mexico Taxation and Revenue Department (the Department). Manpower asserted it was not liable for tax on its gross receipts (receipts) from clients to which it provided temporary staffing services. Employing statutory presumptions that...

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