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TAX. & REV. DEPT. v. DEAN BALDWIN PAINTING

No. 26,752.

174 P.3d 525 (2007)

2007-NMCA-153

NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Plaintiff-Appellee, v. DEAN BALDWIN PAINTING, INC., Defendant-Appellant.

Court of Appeals of New Mexico.

October 4, 2007.

Attorney(s) appearing for the Case

Gary K. King, Attorney General, Jeffrey W. Loubet, Special Assistant Attorney General, Santa Fe, NM, for Appellee.

Caren I. Friedman, Santa Fe, NM, for Appellant.

OPINION

WECHSLER, Judge.

{1} In this appeal regarding a taxpayer's protest of the assessment of gross receipts taxes to the sale of services, the painting of airplanes, to out-of-state customers, we address the requirement for a deduction under NMSA 1978, § 7-9-57(A) (2000), that the buyer not make initial use or take delivery of the product of the service in New Mexico. We conclude that the flying of an airplane to the customer's out-of...

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