The New Mexico Court of Appeals found that a taxpayer had sufficient nexus in the state and was subject to its gross receipts tax on its sales of computers via the Internet, mail, and telephone. The taxpayer argued that the sales did not take place in New Mexico and that title was transferred upon shipment from Dell’s facility in Texas. “Gross receipts” is defined as the total amount of money or the value of other consideration received from selling property in New Mexico. The Court concluded that the gross receipts tax was not limited to transactions based on transfer of title alone. Therefore, the taxpayer’s activities constituted taxable sales in New Mexico under the destination principle. (Dell Catalog Sales L.P. v. New Mexico Taxation and Revenue Department, New Mexico Court of Appeals, No. 26,843, June 3, 2008)