Children need boundaries
Two of the first words that we teach little children are "thank you." While one of the first words they learn is "no." This is okay. When a child says no they are exploring your boundaries. They feel most secure when you are clear and consistent. They are looking for reassurance in a reverse psychology type fashion. Celebrate this development. Show that you are a safe adult in their life who will stay true to the boundaries. But... don't expect them to say thank you for this, until they are adults!!!!!