Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0060

(a) IN GENERAL

170.0060 Employee of Business, Liability of. Where a veteran's organization contracted with the manager to run a second hand salvage business for three years at a fixed salary and the organization retained ultimate control and was entitled to the profits of the business, the manager was an employee not personally liable for sales tax incurred by the business, even though he personally guaranteed the veteran's organization the business would not incur debts. 4/29/65.