Court: Online bookseller owes New Mexico sales tax

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A nationally known online bookseller must pay more than a half million dollars in taxes for books, music and movies bought by customers in New Mexico, the state Court of Appeals has ruled in a dispute over the state's power to tax corporate chains and Internet shopping.

The court's decision came Wednesday in a case involving an out-of-state online business, Barnes&nobles.com, LLC, which was part of the corporate family of bookseller Barnes & Noble Inc.

The online retailer was assessed gross receipts taxes in 2006 of $534,563 for sales from 1998 to 2005. The company protested and a state agency hearing officer agreed with the company that it wasn't required to collect and pay the tax because it had no presence in the state or what is known as a "substantial nexus" with New Mexico.

The online retailer was organized under Delaware laws and it had no employees or offices in the state. However, a separate Barnes and Noble company operates three bookstores in New Mexico, with the first of those started in Albuquerque in 1996 and the most recent in Las Cruces in 2003.

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USCIS Adjusting Premium Processing Fee

U.S. Citizenship and Immigration Services (USCIS) announced today it is adjusting the premium processing fee for Form I-129, Petition for a Nonimmigrant Worker and Form I-140, Immigrant Petition for Alien Workers beginning on Oct. 1, 2018 to more effectively adjudicate petitions and maintain effective service to petitioners.

The premium processing fee will increase to $1,410, a 14.92 percent increase (after rounding) from the current fee of $1,225. This increase, which is done in accordance with the Immigration and Nationality Act, represents the percentage change in inflation since the fee was last increased in 2010 based on the Consumer Price Index for all Urban Consumers.

“Because premium processing fees have not been adjusted since 2010, our ability to improve the adjudications and service processes for all petitioners has been hindered as we’ve experienced significantly higher demand for immigration benefits. Ultimately, adjusting the premium processing fee will allow us to continue making necessary investments in staff and technology to administer various immigration benefit requests more effectively and efficiently,” said Chief Financial Officer Joseph Moore. “USCIS will continue adjudicating all petitions on a case-by-case basis to determine if they meet all standards required under applicable law, policies, and regulations.”

Premium processing is an optional service that is currently authorized for certain petitioners filing Forms I-129 or I-140. The system allows petitioners to request 15-day processing of certain employment-based immigration benefit requests if they pay an extra fee. The premium processing fee is paid in addition to the base filing fee and any other applicable fees, which cannot be waived.

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