The SALTcast

Can a member of an LLC be held personally liable for unpaid sales tax?

March 09, 2018 Andrew Johnson Season 1 Episode 5
The SALTcast
Can a member of an LLC be held personally liable for unpaid sales tax?
Show Notes

Here's a link to the full video broadcast, if you'd rather watch the video.

  • Can an employee be held personally responsible for unpaid sales tax? 00:35
  • Does an LLC insulate you from sales tax liability? 00:48
  • What if you delegate the tax responsibility to another member of the LLC?03:21
  • Are sales taxes considered trust taxes? 04:10
  • Does personal liability apply even in a case where taxes haven't been collected, or does it just apply with taxes collected and not remitted?05:40
  • Another example of a bookkeeper not paying sales tax on online sales and the business owner was held personally liable. 07:10
  • What are the personal liability laws in other states? 09:15
  • Is there a chart showing what state laws are on personal responsibility that we can download? 09:25
  • Should we place our absolute reliance on these survey charts? 09:45
  • What is the personal liability law in New York? 10:52
  • What if I'm not an active member in the LLC, am I still personally liable? 11:20
  • What is the personal responsibility law regarding state taxes in Florida? 14:10