Nebraska Court Holds Officer Liable for Company’s Use Tax: Implications for Corporate Officers

• Nebraska Supreme Court held an officer personally liable for a dissolved company’s use tax
• Officer chose to pay other creditors instead of the state prior to dissolution
• Corporate officers and individuals must be aware of state tax obligations to avoid personal liability
• Case involved Direct Media Marketing, Inc. not paying use tax on products purchased from out-of-state vendors
• Officer, Allen Crow, failed to prove the company did not owe use tax
• Crow’s decision to not pay use tax was deemed a “willful failure” by the court
• Nebraska law holds responsible officers personally liable for taxes in case of willful failure

Source: aprio.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---