Articles Posted in Employment

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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.  In Protest of Talbridge, the taxpayer was a Texas employment agency with no offices in New Mexico that was the legal employer of individuals providing services to a client in New Mexico.  The client recruited and interviewed candidates and, if hired, provided the employee a list from which to select their desired payroll provider.  If the employee chose the taxpayer, the taxpayer charged the client the payroll expense plus a percentage (“markup”) as compensation for its services.

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On May 25, the U.S. Solicitor General filed its highly anticipated brief in New Hampshire v. Massachusetts https://seesalt.pillsburylaw.com/files/2021/06/Flag_of_the_United_States_Solicitor_General.svg-1.pngand recommended that the Court decline jurisdiction over the case.  Although the ultimate decision is yet to be issued, the U.S. Supreme Court generally follows the Solicitor General’s recommendations after, as here, the Court requests the U.S. government’s input.

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Taxpayers who have been relying upon Section 530 to provide relief with respect to their classification of service providers as independent contractors rather than employees should take note of the fact that Section 530 is now under attack from Congress and the Obama Administration.

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