New Mexico: Out-of-State Recruiting and Staffing Company Deemed Subject to Gross Receipts Taxation

The New Mexico Administrative Hearings Office held that an out-of-state company providing medical professional staffing services to medical facilities in New Mexico was engaged in in-state business even though it performed all its recruitment services outside New Mexico, because the company’s receipts were considered derived from performing in-state services for the medical facilities,

Source Deloitte

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