Collected sales taxes are considered Trust Funds.

If a corporation or LLC (Limited Liability Corporation) closes leaving collected sales taxes unpaid to the Department of Revenue, individuals responsible for making the financial decisions for the business may be held personally liable for payment of the unpaid sales tax. This is considered Trust Fund Accountability.

Individuals held liable for unpaid trust funds are subject to the normal tax collection process unless payment is voluntarily made.

The individuals liable may include corporate officers, bookkeepers, accountants, or any other person who made the decision to not pay the collected sales tax to the Department.

[See RCW 82.32.145]