On Mon, 16 Aug 2004 19:16:59 -0500, zxcvbob wrote:

Check with the NM comptroller's office and see if commissions are
taxable, and see he ever turned in the sales tax (the 2 are not
necessarily related.)

The first is easily verified by checking the web site
www.state.nm.us/tax/trd_ques.htm.

The second is of no concern to the OP.