ALBUQUERQUE, N.M. — New Mexico State University wants a tax refund for its out-of-state road games and is willing to go to court to get it.
NMSU filed a lawsuit last week against the State of New Mexico and its secretary of taxation and revenue, Demesia Padilla, seeking $282,747.61 plus interest for “overpayment of governmental gross receipts taxes.” The tax payments at issue were paid on amounts New Mexico State received for competing in out-of-state athletic events from December 2011 through 2014.
The lawsuit says out-of-state games amount to interstate commerce and as such can be deducted from governmental gross receipts according to state statutes.