The Taxpayer, operated a sole proprietorship business, having leased advertising space at the Four Corners Regional Airport in Farmington and re-leased that space to others. The agreement with the City of Farmington included language notifying the Taxpayer that he may be subject to tax for sales made or services rendered. Taxpayer did not collect, report or pay gross receipts tax for the period between January 1, 1995 and December 31, 1997 based on an unknown Department employee’s advice. The Taxpayer did collect, report and pay gross receipts tax for his business activities from January 1, 2008, until he sold the business based on another unknown Department employee’s advice. Taxpayer was assessed gross receipts tax, plus penalty and interest, for the six semi-annual filing periods between January 1, 1995 and December 31, 1997. The Taxpayer filed a written protest to each of the assessments, arguing that his failure to pay gross receipts tax was due to erroneous information provided by a Department employee. The hearing officer found that the Department correctly assessed the Taxpayer for gross receipts tax, plus penalty and interest as Taxpayer’s claim did not release him of his tax responsibilities. The Taxpayer’s protest was denied.