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1
IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO
2 STATE OF NEW MEXICO TAXATION
3 AND REVENUE DEPARTMENT,
4

Plaintiff-Appellant,
5

v. NO. 30,932 6 SHAMROCK FOODS COMPANY, 7
Defendant-Appellee. 8 APPEAL FROM THE TAXATION AND REVENUE DEPARTMENT 9 Monica M. Ontiveros, Hearing Officer 10 Gary K. King, Attorney General
11 Patrick Edward Preston, Special Assistant Attorney General 12 Santa Fe, NM 13 for Appellant 14 Brownstein Hyatt Farber Schreck, LLP
15 Timothy R. Van Valen 16 Albuquerque, NM 17 for Appellee 18
MEMORANDUM OPINION 19 VANZI, Judge.
The State of New Mexico Taxation and Revenue Department (Department)
appeals from the decision and order of its hearing officer concerning penalties due by Shamrock Foods Company (Taxpayer) in connection with taxes assessed for tax years 2001 to 2007. We affirm in part and reverse in part.

BACKGROUND
Because the parties are familiar with the facts and proceedings and because this is a memorandum opinion, we provide only a brief discussion of the background of this case. We include background information as necessary in connection with each issue raised.
On September 8, 2006, the Department initiated an audit of Taxpayer.  During the review, the Department determined that Taxpayer was correctly reporting the total number of gross receipts but that it had failed to obtain the necessary nontaxable transaction certificates (NTTCs) for certain deductions within the sample by either possessing expired certificates or by possessing certificates issued by a party other than the buyer shown on the invoice. With Taxpayer

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