The Taxpayer performed caregiving services as an independent contractor and reported her business income on her federal income tax return. The Taxpayer failed to report or pay New Mexico gross receipts tax on this income. The Department subsequently audited the Taxpayer and advised her that she must be in possession of all NTTCs required to support her deductions within 60 days. The Taxpayer was unable to obtain an NTTC from the company she worked for, and the Department assessed her for gross receipts tax on her income from providing services as an independent contractor. The Taxpayer protested, arguing that she was misled by the company she worked for, which refused to give her an NTTC. The Hearing Officer held that it was the Taxpayer’s obligation to either obtain the NTTCs required to support her deductions or pay the gross receipts tax. The Taxpayer’s protest was denied.