[Download] "Itt Educational Services Inc. v. Taxation and Revenue Department" by New Mexico Court of Appeals # Book PDF Kindle ePub Free
eBook details
- Title: Itt Educational Services Inc. v. Taxation and Revenue Department
- Author : New Mexico Court of Appeals
- Release Date : January 27, 1998
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 73 KB
Description
ADMINISTRATIVE APPEAL FROM THE TAXATION AND REVENUE DEPARTMENT Gerald B. Richardson, Hearing Officer {1} ITT Educational Services, Inc. (ITT) appeals the Decision and Order of the New Mexico Taxation and Revenue Department (Department). ITT appeals the Department's assessment of gross receipts tax based on the educational services that ITT provides within the State. ITT asserts that its curriculum development, financial aid services, and job placement services should be apportioned as they are services performed out of state and are separate from its educational services. Therefore, ITT argues it is not subject to New Mexico gross receipts tax. We hold that the Department did not err in determining that these activities are incidental to or components of ITT's main service of providing an education to its students. Accordingly, we affirm the Department's decision. FACTS