Mealey's (August 27, 2018, 10:22 AM EDT) -- ALBUQUERQUE, N.M. — A determination by the New Mexico Taxation and Revenue Department that a royalty fee of 5 percent of gross sales for the use of certain franchisor trademarks is subject to the state’s gross receipts tax was not erroneous, a New Mexico appeals court ruled Aug. 22 (A&W Restaurants Inc. v. New Mexico Taxation and Revenue Department, No. A-1-CA-35999, N.M. App., 2018 N.M. App. LEXIS 48)....