New Mexico – Out-of-state internet retailer has nexus due to activities of in-state retailer affiliate

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The New Mexico Supreme Court held that an affiliate’s in-state activities were sufficient to create a substantial nexus between an out-of-state retailer and New Mexico for gross receipts tax (GRT) purposes. Such activities included promotion and use of gift cards, sharing of customer data, a shared loyalty program and return policy, and in-state use of logos and trademarks.


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