Skelsey-Smith, Inc.



The Department issued an assessment to the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period June 30, 2004 through June 30, 2009.  During the period at issue, the Taxpayer provided painting services of heavy equipment for resale.  On December 17, 2009, the Department issued a 60-day letter to the Taxpayer, which provided a period of 60-days to provide any nontaxable transaction certificates (NTTCs), necessary to support deduction it had taken.  During the 60-day period, the Taxpayer provided several NTTCs  to the Department, which the Department reviewed and used to allow all deductions for which the Taxpayer and a correct and timely NTTC.  The Department rejected some of the NTTCs because they were the wrong Type or they were not timely.  The Taxpayer was not in possession of NTTCs to support his additional deductions that were of the correct Type or that were timely in the period statutorily allowed.  That Taxpayer’s protest was denied.