Evco v. Jones
Supreme Court of the United States
Evco, DBA Evco Instructional Designs v. Jones, Commissioner of Bureau of Revenue of New Mexico, et al.
Certiorari to the Court of Appeals of New Mexico
No. 71-857. Argued: November 8, 1972 --- Decided: December 4, 1972
Proceeds from transactions whereby petitioner creates and designs reproducible instructional materials in New Mexico for delivery under contract to out-of-state clients, which the state court found involved sales of tangible personal property and not services performed in New Mexico, may not be subjected to New Mexico's gross receipts tax, the imposition of which upon such proceeds constitutes an impermissible burden on interstate commerce.
83 N.M. 110, 488 P.2d 1214, reversed.
Kendall O. Schlenker argued the cause for petitioner. With him on the briefs was James M. Parker.
John C. Cook, Assistant Attorney General of New Mexico, argued the cause for respondents. With him on the brief was David L. Norvell, Attorney General.
PER CURIAM.