Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Can I be held responsible for the debts of a corporation?

Yes. Individuals can be held personally liable for the sales tax debts of a corporation. Those individuals, corporate officers or trustees having control or supervision of, or charged with the responsibility of filing returns, making payments, or executing the corporation's or business trust's fiscal responsibilities can be personally assessed for the outstanding trust tax debts of the corporation. Individuals can also be held personally liable for a company’s failure to file and pay tax due under direct pay permit authority. The dissolution, termination or bankruptcy of a corporation or business trust will not discharge a responsible officer, employee's or trustee's liability.