United States: Everything In Its Place: New Mexico Hearing Officer Finds Markup For Out-of-State Service Is Exempt, While Reimbursements For New Mexico Employee Payroll Are Taxable - Pillsbury Winthrop Shaw Pittman

A New Mexico Hearing Officer found that Gross Receipts Tax does not apply to a taxpayer's markup for services performed outside New Mexico, but the taxpayer's reimbursements for payroll to New Mexico employees are taxable New Mexico receipts.