½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /56 United States / Penalties and interest (United States)
Commentary

Penalties and interest (United States)

56 United States

All states with sales and use tax impose civil penalties for:

  1. Ìý

    •ÌýÌýÌýÌý failing to file sales tax returns;

  2. Ìý

    •ÌýÌýÌýÌý failing to pay sales and use tax collected and accrued by the due date; and

  3. Ìý

    •ÌýÌýÌýÌý failing to report the collection of sales tax in the relevant state.

Under certain circumstances criminal penalties, including imprisonment, can be imposed as well (such as in the case of fraud). Interest is typically added to amounts that were due and not paid on time.

Senior business personnel (officers/directors) can be held personally liable for the payment of sales

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 14:51