(DOWNLOAD) "S.S. Kresge Co. v. Bureau of Revenue" by New Mexico Court of Appeals * eBook PDF Kindle ePub Free
eBook details
- Title: S.S. Kresge Co. v. Bureau of Revenue
- Author : New Mexico Court of Appeals
- Release Date : January 29, 1975
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
Agreements were entered into between the taxpayer and several other companies which provided for the use of space in the taxpayers department stores for the purpose of retailing certain items. The commissioner found that these were license agreements and that the receipts from these arrangements were taxable under ร§ 72-16A-3(F), supra. The taxpayer contends that the agreements were leases of real property and, therefore, deductible from the gross receipts tax under ร§ 72-16A-14.8, supra.
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