FAQs - Sales and Use Tax

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.