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Trust Fund Taxes and Responsible Person Liability for Sales Tax: How States Pursue Owners and Officers Personally
OCT 26, 2026·4 min read·Roshan R·United States
Sales tax collected from customers is held in trust for the state. When a business fails to remit, states can assess owners, officers and employees personally. Learn who is a responsible person, how investigations proceed and how to defend or resolve a case.
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