Texas – Limited Partner Not Liable for Partnership’s Taxes

2/04/2013 SALT Report 2111 – The Texas Comptroller ruled that an individual limited partner in an auto dealership could not be held liable for the partnership’s sales tax liabilities because the Taxpayer did not maintain control of the business. I… Continue reading Texas – Limited Partner Not Liable for Partnership’s Taxes

North Carolina – Manager of LLC was Individually Liable Responsible Person

SALT Report 1821 – The North Carolina Department of Revenue determined that the manager of a limited liability company was the “responsible person” and liable for the LLC’s delinquent sales tax, as well as penalties and interest. The Taxpaye… Continue reading North Carolina – Manager of LLC was Individually Liable Responsible Person

Virginia – Corporate Officer Not Liable for Unpaid Taxes

SALT Report 1617 – The Virginia Department of Taxation found that an individual taxpayer was not liable for the unpaid retail sales and use taxes of a Virginia corporation because he did not satisfy the criteria that is needed to determine a corpo… Continue reading Virginia – Corporate Officer Not Liable for Unpaid Taxes

Illinois – Controller Was Liable for Unpaid Taxes

SALT Report 1615 – The Illinois Department of Revenue upheld a ruling that found a corporation’s controller personally liable for the corporation’s unpaid retailer’s occupation taxes. Illinois imposes personal liability on those responsible for fi… Continue reading Illinois – Controller Was Liable for Unpaid Taxes