2022: Greg Cunningham Said He Did Not Know What Gross Receipts Taxes Were When He Faced Liens For Not Paying Them For His Business And Then Called For Them To Be “Abolished”

Cunningham Said He Did Not Pay Gross Receipts Taxes On His Business Because He Did Not Know What Gross Receipts Tax Was When He Started His Business

2022: Cunningham Said He Did Not Fully Understand His Tax Obligations When He First Started A Business. “At least a handful of Democratic and Republican candidates for the Legislature didn’t disclose tax liens in response to Journal questionnaires. Liens are typically filed to secure the payment of unpaid taxes. In formal notices, the state Taxation and Revenue Department usually warns the person that their property may be taken to satisfy the debt. Each election cycle, the Journal asks candidates to disclose tax liens, bankruptcies and arrests. But at least three candidates this year failed to disclose past liens, saying they were either unaware of the lien or made a mistake. They include: […] Albuquerque Republican Gregory Cunningham, who faced a $2,000 tax lien in 2012, according to records filed with the Bernalillo County Clerk’s Office. It was released later that year. Cunningham had answered ‘no’ in the Journal questionnaire ahead of the primary election. He said this week that it was a miscommunication with a campaign consultant. He disclosed the lien in a subsequent Journal questionnaire, submitted for the general election, before the Journal asked about the 2012 lien. The lien, he said, stemmed from when he first started a business and didn’t fully understand his tax obligations. ’When I figured out what had happened,’ he said, ‘I moved to resolve it immediately and you can see that the lien was paid in full and released very shortly after it was filed.’ Cunningham is running in House District 29 against Democratic Rep. Joy Garratt.” [Albuquerque Journal via Internet Archive, archived 10/19/22]

2024: Cunningham Said He Had Been Subjected To Tax Liens Before, Saying “When I Retired And Started My Own Business I Had No Idea What GRT Was At The Time.” “House District 29: Greg Cunningham. […] Have you or your business, if you are a business owner, ever been the subject of any state or federal tax liens? Yes, State of New Mexico. When I retired and started my own business I had no idea what GRT was at the time. As I received the notices regarding GRT I believed it to be an error as I have always paid all my taxes in a timely manner. Once I realized what GRT was I immediately paid the amount and have never been in arrears since.” [Albuquerque Journal, 9/28/24]

• 2024: Cunningham Said He Immediately Paid Off His Lien After He Realized What Gross Receipts Were. “House District 29: Greg Cunningham. […] Have you or your business, if you are a business owner, ever been the subject of any state or federal tax liens? Yes, State of New Mexico. When I retired and started my own business I had no idea what GRT was at the time. As I received the notices regarding GRT I believed it to be an error as I have always paid all my taxes in a timely manner. Once I realized what GRT was I immediately paid the amount and have never been in arrears since.” [Albuquerque Journal, 9/28/24]

After Being Subjected To Multiple State Tax Liens, Cunningham Called For Gross Tax Receipts To Be “Abolished”

2022: Cunningham Said, “The New Mexico GRT Should Be Abolished, And The Necessary Amount Should Be Added To The Sales Tax.” “NAME: Gregory Cunningham. […] 7. What changes, if any, should New Mexico make to its gross receipts tax code? The New Mexico GRT should be abolished, and the necessary amount should be added to the sales tax. We should be honest about what consumers are paying in taxes.” [Albuquerque Journal via Internet Archive, archived 10/3/22]

2024: Cunningham Said The Gross Receipts Tax System Was A “Hidden” Tax Consumers Paid And “Stifles And Prevents Businesses From Opening And Expanding.” “Q11 Do you support or oppose the use of the Gross Receipts Tax system currently in effect? Oppose (Please explain.), Other or comments: It is a ‘hidden’ tax that consumers pay. It stifles and prevents businesses from opening and expanding.” [2024 New Mexico Business Coalition Candidate Survey, Greg Cunningham Responses, 6/27/24]

Image: see original report, p. 55

[2024 New Mexico Business Coalition Candidate Survey, Greg Cunningham Responses, 6/27/24]

2024: Cunningham Said, “We Have To Repeal The Gross Receipts Tax And Stick With A State Sales Tax.” “House District 29: Greg Cunningham. […] What changes, if any, should New Mexico make to its gross receipts tax code? GRT makes our state uncompetitive and drives businesses away from New Mexico and only hurts the consumer. We have to repeal the Gross Receipts Tax and stick with a state Sales Tax.” [Albuquerque Journal, 9/28/24]