Joan Dewbre



On December 11, 2008, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest.  These assessments were for the tax periods ending December 31, 2005, and December 31, 2006.  The Taxpayer filed a protest to the assessments.  During the tax periods in question, the Taxpayer was working as a manager and supervisor at a medical center.  The Taxpayer was treated as an independent contractor by the medical center, and was issued 1099s.  The Taxpayer argued that she was supposed to be an employee of the organization that was selling her services to the medical center, she was not supposed to be an independent contractor.  However, the Taxpayer admitted that she was treated as an independent contactor.  She also did not obtain any NTTCs related to selling her services to the organization who sold them to the medical center.  The services sold to the medical center by the Taxpayer are taxable.  The Taxpayers protest was denied.