Taxpayer is the sole proprietor of an environmental consulting business. Taxpayer had receipts from providing consulting services as well as reimbursements from the purchase of equipment, supplies and laboratory services. The Taxpayer did not pay gross receipts tax on her reimbursed expenses. In September 1998, the Department asked the Taxpayer to explain the discrepancy between amounts reported on Schedule C of her 1995 federal income tax return and amounts reported on her 1995 gross receipts tax returns. The Taxpayer had received a similar inquiry for the 1994 tax year and had informed the Department the discrepancy was due to reimbursed expenses that were not subject to the gross receipts tax. The Department accepted this explanation and the Taxpayer was not assessed for 1994. For the 1995 tax year the Department did not accept the same explanation and issued an assessment to the Taxpayer for gross receipts tax, penalty and interest. The Taxpayer filed a written protest to the Department’s assessment claiming that: 1) she was acting as a disclosed agent for her clients when buying goods and services used in the performance of her services; 2) imposing tax on her reimbursed expenses is double taxation; 3) she should be excused from payment of tax because she was ill-advised by the Department, and 4) she should be excused from payment of penalty and interest because the tax laws are too complex to understand. Held: Taxpayer protest was disallowed on all counts. Protest Denied.