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CABLE ONE v. NEW MEXICO TAX. AND REV. DEPT.

No. A-1-CA-35126.

412 P.3d 1121 (2017)

2018-NMCA-017

CABLE ONE, INC., a Delaware corporation, Plaintiff-Appellee, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, a governmental agency of the State of New Mexico, and Demesia Padilla, in her official capacity as the Secretary of the New Mexico Taxation and Revenue Department, Defendants-Appellants.

Court of Appeals of New Mexico.

Certiorari Granted, January 4, 2018, No. S-1-SC-36770.

Attorney(s) appearing for the Case

Sutin, Thayer & Browne, APC, Justin R. Sawyer , Timothy R. Van Valen , Albuquerque, NM Cahill Gordon & Reindel, LLP, Cherie R. Kiser , Sean P. Tonolli , Washington, D.C., for Appellee.

Hector H. Balderas , Attorney General, Santa Fe, NM, New Mexico Taxation & Revenue Department, Legal Services Bureau, Diana A. Martwick , Special Assistant Attorney General, Santa Fe, NM, for Appellants.

OPINION

{1} We have before us a matter of first impression — whether a company whose tangible property located in New Mexico is used to provide cable television programming, internet, and interconnected Voice over Internet Protocol (VoIP) to customers comes within the definition of "communications system...

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