On September 20, 2013, the Department assessed the Taxpayer for gross receipts tax, withholding tax, penalty and interest for the tax periods from January 31, 2006, to March 31, 2012. On November 12, 2013, the Taxpayer filed a protest to the assessment. At the hearing, the Department partially abated the assessment based on Nontaxable Transaction Certificates (NTTCs) provided by the Taxpayer. The Taxpayer indicated that he intended to obtain more NTTCs, but any further NTTCs would not be timely and must be disallowed. The Taxpayer is liable for all assessed taxes, penalty, and interest, after the adjustments already made by the Department. The Taxpayer’s protest was denied.