A responsible person may be any officer or employee of any entity other than a sole proprietorship who is under the duty to collect and remit trust fund taxes and personal liability taxes* to the State of New Jersey on behalf of the entity. A responsible person may be held personally liable for any of these taxes due from the entity.
*This includes: Sales & Use Tax, Gross Income Withholding Tax, Motor Fuels Tax, 9-1-1 Emergency Response Fee, Atlantic City Luxury Tax, Cape May Tourism Tax, Hotels/Motels State Occupancy Fee and Municipal Occupancy Tax, Motor Vehicle Tire Fee, and Tobacco and Nicotine Products Wholesale Sales and Use Tax.