School Builder’s President Is Liable for California Sales Tax

May 6, 2024, 8:56 PM UTC

The president of a now-defunct modular school building maker is on the hook for the company’s unpaid sales tax, a California panel ruled in an opinion released Monday.

The California Department of Tax and Fee Administration assessed tax of more than $600,000, plus interest and $82,000 in penalties, on Ecocrete Inc. for 2001-2003. Ecocrete didn’t remit sales tax for those years, arguing its contracts with the Chula Vista Elementary School District were nontaxable transactions.

The California Office of Tax Appeals ruled that the company’s former president, Keith Christian, is personally responsible for the company’s tax liabilities. Ecocrete collected sales tax ...

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