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1 GROGAN V. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, 2003-NMCA-033, 133 N.M. 354, 62 P.3d 1236 VICKI C. GROGAN, d/b/a TOBACCO PATCH, ID. No. 02-397117-00-7, Protestant-Appellant, vs. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Respondent-Appellee.
Docket No. 22,552 COURT OF APPEALS OF NEW MEXICO 2003-NMCA-033, 133 N.M. 354, 62 P.3d 1236 December 11, 2002, Filed APPEAL FROM THE TAXATION AND REVENUE DEPARTMENT. Margaret B. Alcock, Hearing Officer. Certiorari Denied, No. 27,856, January 31, 2003. Released for Publication February 6, 2003. COUNSEL Matthew E. Cohen, Albuquerque, NM, Clara Ann Bowler, Albuquerque, NM, for Appellant. Patricia A. Madrid, Attorney General, Bruce J. Fort, Special Assistant Attorney General, Santa Fe, NM, for Appellee. JUDGES JONATHAN B. SUTIN, Judge. WE CONCUR: A. JOSEPH ALARID, Judge, CYNTHIA A. FRY, Judge. AUTHOR: JONATHAN B. SUTIN OPINION

{*355} SUTIN, Judge. {1} Taxpayer Vicki C. Grogan, d/b/a Tobacco Patch, appeals from a New Mexico Taxation and Revenue Department hearing officer's decision and order upholding the Department's gross receipts tax assessment against Taxpayer's unreported receipts from "buy-down" contracts and "shelf-display" contracts with cigarette manufacturers. Taxpayer also appeals the Department's assessment of a penalty for negligence. We affirm. BACKGROUND {2} Taxpayer is a sole proprietor engaged in the retail sale of tobacco products purchased from wholesale suppliers. She entered into two types of written contracts directly with cigarette manufacturers. {*356} These contracts are known in the industry as "buy-down" and "shelf-display" contracts.

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