SONIC INDUSTRIES, Plaintiff-Petitioner,
v.
STATE of New Mexico and John Chavez, Secretary of the New Mexico Taxation and Revenue Department, Defendants-Respondents.
Supreme Court of New Mexico.https://leagle.com/images/logo.png
August 3, 2006.
Rehearing Denied August 31, 2006.
Attorney(s) appearing for the Case
Simons & Slattery, L.L.P., Daniel H. Friedman, Santa Fe, NM, for Petitioner.
Patricia A. Madrid, Attorney General, Jeffrey W. Loubet, Special Assistant Attorney General, Bruce J. Fort, Special Assistant Attorney General, Bridget A. Jacober, Special Assistant Attorney General, Santa Fe, NM, for Respondents.
Modrall, Sperling, Roehl, Harris & Sisk, P.A., Curtis W. Schwartz, Timothy R. Van Valen, Katharine Cook Fishaman, Santa Fe, NM, for Amicus Curiae, Holiday Hospitality Franchising Inc.
Supreme Court of New Mexico.
OPINION
MAES, Justice.
{1} This case requires us to determine whether franchise fees paid by New Mexico franchisees to an out-of-state corporation are subject to taxation under the Gross Receipts and Compensating Tax Act, NMSA 1978, §§ 7-9-1 through 7-9-100 (1966, as amended through 2006).1 Sonic Industries, Inc., an out-of-state corporation, appeals from an opinion of the Court of Appeals which held that...
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