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IN RE BARNESANDNOBLE.COM LLC

No. 31,231.

283 P.3d 298 (2012)

2012-NMCA-063

In the Matter of the Protest of BARNESANDNOBLE.COM LLC. New Mexico Taxation and Revenue Department, Plaintiff-Appellant, v. Barnesandnoble.com LLC, Defendant-Appellee.

Court of Appeals of New Mexico.

Certiorari Granted, June 22, 2012, No. 33,627.

Attorney(s) appearing for the Case

Gary K. King , Attorney General, Tonya Noonan Herring , Special Assistant Attorney General, Santa Fe, NM, for Appellant.

Brann & Isaacson, George S. Isaacson , David W. Bertoni , Lewiston, ME, Brownstein, Hyatt, Farber & Schreck, P.C., Timothy R. Van Valen , Albuquerque, NM, for Appellee.

OPINION

BUSTAMANTE, Judge.

{¶ 1} The New Mexico Taxation and Revenue Department (Department) issued an audit assessment to Barnesandnoble.com LLC (Taxpayer) for gross receipts tax (GRT) and interest in the amount of $534,563.11 for sales into New Mexico between January 31, 1998 and July 31, 2005 (the audit period). The sole issue on appeal is whether the hearing officer correctly concluded that Taxpayer did not have a substantial nexus...

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