The Taxpayer is a sole proprietorship engaged in business only in 2006. The Taxpayer worked in 2006 as an independent contractor providing physical therapy services. The Taxpayer’s services were resold in the ordinary course of business by the company for which the Taxpayer performed its services. The Taxpayer did not receive a Nontaxable Transaction Certificate (NTTC) from the company in 2006. Through a tape match with the IRS, the Department detected that the Taxpayer had a possible gross receipts tax liability. The Department sent the Taxpayer a notice of limited scope audit, which gave notice of the 60-day statutory deadline for the Taxpayer to obtain any necessary NTTCs. The deadline to have the NTTCs was January 24, 2010. The Taxpayer was out of the country and did not receive the notice until 40-days had passed. Upon reading the notice, the Taxpayer requested the NTTC, but the NTTC was not executed until February 2, 2010, after the 60-day period to obtain the NTTC had expired. On February 12, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest. The Taxpayer protested the assessment. The hearing officer found that the Taxpayer was engaged in business, and did not possess the necessary NTTC to support a deduction for the sale of services for resale. The statute mandates that the Department deny any claimed deduction when the NTTC is not executed by the 60-day deadline. Therefore, the Taxpayer’s protest was denied.