(Download) "Blaze Construction Co. v. Taxation and Revenue Department" by New Mexico Supreme Court * eBook PDF Kindle ePub Free
eBook details
- Title: Blaze Construction Co. v. Taxation and Revenue Department
- Author : New Mexico Supreme Court
- Release Date : January 18, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 77 KB
Description
BACA, Chief Justice. This proceeding arises from two consolidated cases decided in the Court of Appeals, Blaze Construction Co. v. New Mexico
Taxation and Revenue Department, 117 N.M. 362, 871 P.2d 1368(Ct. App.), cert. granted, 118 N.M. 178, 879 P.2d 1197(1993),
and a third case in the same Court, Arco Materials, Inc. v. New Mexico Taxation and Revenue Department, 118 N.M. 12, 878 P.2d
330, cert. granted, 117 N.M. 802, 877 P.2d 1105(1994). We granted certiorari in these cases and consolidated them to consider
whether federal law preempts imposition of New Mexico gross receipts tax on a contractor's receipts when the contractor enters
into an agreement with the Bureau of Indian Affairs ("the BIA") to construct or provide materials for roads built on several
New Mexico Indian reservations. In each case the Court of Appeals held that the gross receipts tax could not be imposed. We
reverse the Court's decisions and hold that federal law did not preempt imposition of the tax.
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