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Archives for the ‘Tax Law’ Category

Sales Tax - Personal Liability - Does Dissolving the Business Prevent Personal Liability?

By Robert B. Teuber • Mar 15th, 2009 • Category: Newest Post, Tax Law

Most businesses are formed as corporations or LLCs.  This is done to provide liability protection to the owner of the business from the risks, debts and obligations of the business.  Absent special circumstances (for example, “piercing the corporate veil” or personal guaranties of debts) creditors cannot look past the corporate entity to recover unpaid obligations.  [...]

Sales Tax - How does personal liability for Wisconsin Sales taxes happen?

By Robert B. Teuber • Mar 1st, 2009 • Category: Newest Post, Tax Law

In prior posts I have discussed situations in which the Wisconsin Department of Revenue asserts that an individual is personally liable for a business’ sales taxes. This post gives some generic examples as to how this can happen.
While the circumstances leading to the non-payment of sales taxes often come from entirely different directions, the consistent part among all of [...]

SALES TAX – Who can be Liable Under the Rule Imposing Personal Liability for the Wisconsin Sales Tax?

By Robert B. Teuber • Dec 15th, 2008 • Category: Newest Post, Tax Law

The Wisconsin Statutes impose a personal liability for sales and use taxes if a business fails to pay the taxes itself.  Under the rule imposing personal liability for Wisconsin Sales Taxes, a potentially liable person includes an owner, officer, employee or other responsible person of a business that has  responsibility for collecting, accounting for or [...]

Sales & Use Tax - Snowplowing, Sanding and Salting Services

By Robert B. Teuber • Dec 3rd, 2008 • Category: Newest Post, Tax Law

The Wisconsin Department of Revenue has just issued its December 2008 Sales and Use Tax Report.  In the report, the WDOR reminds providers of snowplowing, sanding and salting services that theses services are not subject to sales tax.  This means that while sales tax need not be charged on these services, the provider of the [...]

Are we about to see a more inflexible Department of Revenue?

By Robert B. Teuber • Nov 27th, 2008 • Category: Newest Post, Tax Law

Recently, the New York Times reported that “Facing Deficits, States Get Out Sharper Knives.”  Will these deficits encourage Departments of Revenue throughout the county to take harder lines in resolving tax audits, appeals and collections?  The article, which includes an informative map highlighting the numerous state deficits, also discusses what the governments of those states [...]

A Tax Change For Single-Member LLCs

By Elizabeth T Russell • Nov 26th, 2008 • Category: Business Law, Newest Post, Tax Law

For federal tax purposes, an LLC with one owner is referred to as an entity that is not separate from its owner (a “disregarded entity”) unless an election is made for it to be treated as a corporation.
An upcoming change affects how single-member LLCs will be required to pay employment taxes.
For wages paid before Jan. [...]

Sales Tax - Challenging Personal Liability for Sales Tax

By Robert B. Teuber • Nov 25th, 2008 • Category: Newest Post, Tax Law

In my previous posts on Wisconsin Sales Taxes, I have written about how a person responsible for making sure that Wisconsin Sales Taxes are paid can become personally liable for the taxes.
Wisconsin Statute Section 77.60(9) imposes personal liability through the following language:
“any person who is required to collect, account for or pay the amount of [...]

Sales Tax - Pay the Tax Owed or Face Personal Liability.

By Robert B. Teuber • Nov 21st, 2008 • Category: Business Law, Newest Post, Tax Law

In my last post, I wrote about the imposition of the Wisconsin sales tax on retail sales of tangible personal property and certain services. Generally, business owners are at least loosely familiar with the rules concerning the imposition of the sales tax and the fact that the sales tax exists.  Further, they are aware that [...]

Sales Tax - Wisconsin Sales Tax is Imposed on Retail Sales of Tangible Personal Property and Certain Services.

By Robert B. Teuber • Nov 18th, 2008 • Category: Newest Post, Tax Law

The State of Wisconsin, through Wisconsin Statute 77.52 imposes a sales tax on retail sales. The sales tax is imposed at a rate of 5% under the Statute. Certain local municipalities also impose additional sales taxes to create a variation among counties.
The tax applies to the sale of all tangible personal property (that is, anything [...]