The Washington Department of Revenue has amended legislation regarding personal liability for collected but unremitted spirits taxes.
Among other changes, the amendment alters the definition of the responsible individual, removing the stipulation that the responsible individual must have “control or supervision of retail sales tax funds collected and held in trust or who has the responsibility for filing returns or paying the collected retail sales tax.” The definition now includes: “any current or former officer, manager, member, partner, or trustee of a limited liability business entity with an unpaid tax warrant issued by the department.”
It is a much broader definition—one that will allow many more individuals to be held liable for unpaid sales and spirits taxes. It also allows the department to place a lien on real property owned by the liable party.
Read the amendment to WAC 458-20-217, which takes effect on November 27, 2014.
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