184 P.2d 433 | N.M. | 1947
The question is whether the appellant, who operates a radio broadcasting station at Clovis, New Mexico, is liable to the emergency public school tax provided for by Art. 14, N.M.Sts. 1941. This is a companion case to Albuquerque Broadcasting Co. v. Bureau of Revenue,
All taxes assessed against gross receipts from broadcasts by appellant, originating in other states and communicated to it by telephone or otherwise from other states, are void under our decision in Albuquerque Broadcasting Co. v. Bureau of Revenue, supra.
While the present tax is a charge against appellant as between him and the state (State ex rel. Attorney General v. Tittmann,
This statute, while rather indefinite, indicates a policy on the part of the state to permit sellers or those performing *360 taxable service to add the tax to the price and collect it from the purchaser or the one for whom services are performed, who are the ultimate payers.
All local broadcasts made direct from appellant's studio in Clovis under advertising contracts made in New Mexico for advertising businesses in New Mexico for local customers who ultimately pay the tax, are within Western Live Stock v. Bureau of Revenue,
All other questions are settled by our opinion in Albuquerque Broadcasting Co. v. Bureau of Revenue supra.
The judgment is reversed and cause remanded with instructions to the district court to grant a new trial and proceed to hear said cause anew, and determine the issues not inconsistent herewith.
It is so ordered.
LUJAN, SADLER, McGHEE, and COMPTON, JJ., concur.