Bret A. Bishop



Taxpayer performed fishing guide services for a fly-fishing outfitter who resold Taxpayer’s services to its customers.  Taxpayer failed to report and pay gross receipts taxes on his receipt based upon his belief that the payment of taxes by the outfitter covered all applicable taxes and the Taxpayer’s failure to understand that, as an independent contractor, he was a separate business from the outfitter.  As part of the Department’s desk audit, it gave the Taxpayer notice to produce all NTTCs relied on in support of deductions within sixty days. The Taxpayer failed to produce any NTTCs within sixty days, subsequently produced a type 2 NTTC rather than the proper type 5 NTTC.  Eventually the Taxpayer produced a type 5 NTTC long after the deadline to produce an NTTC.  Although the Taxpayer’s receipts would have been deductible if a type 5 NTTC had been produced in a timely manner, the Department properly denied the deduction based upon the Taxpayer’s failure to produce NTTCs in accordance with the requirements of Section 7-9-43.  Protest denied.