Kimberly Ann Caylor



The Taxpayer was an independent contractor in 1996 working as a commissioned salesperson. In April 2000, following a limited scope audit, the Department assessed the Taxpayer gross receipts tax, penalty and interest on her commissions. The Taxpayer protested the assessment, arguing that circumstances outside her control prevented her from obtaining the invoices and NTTCs needed to document the deductions she claimed. Held: It was the Taxpayer’s responsibility to determine the tax consequences of her actions.  In this case, the Taxpayer failed to meet her burden of proving that the sales commissions in dispute were derived from nontaxable transactions. Protest denied.