Union County Feedlot Inc. v. Vigil

The taxpayer, Union County Feedlot, Inc., purchased a used feed mill for use in New Mexico. The Bureau of Revenue assessed a compensation tax on the purchase. The taxpayer protested the assessment. After a hearing, the Commissioner of Revenue denied the protest. The taxpayer has appealed directly to this court. The issue is whether the taxpayers purchase is subject to the compensating tax. Before deciding this issue, we state the basis of our jurisdiction.