In re the Claim of Hoffman

Appeal from a decision of the Unemployment Insurance Appeal Board, filed October 2, 1989, which ruled that claimant was disqualified from receiving unemployment insurance benefits because his employment was terminated due to misconduct.

Claimant used his employer’s State sales tax exemption certificate without permission to purchase a refrigerator for his own personal use. Although claimant eventually paid the sales tax due when the employer found out what he had done, claimant admitted that he knew he was not allowed to use the certificate for his own use. Under the circumstances, the…