Ohio Revised Code

Ohio Rev. Code § 5739.33 (2026)

Personal liability for tax

✓ current as of May 2026

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Effective:

June 26, 2003

Latest Legislation:

House Bill 95 - 125th General Assembly

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If any corporation, limited liability company, or business trust required to file returns and to remit tax due to the state under this chapter, including a holder of a direct payment permit under section 5739.031 of the Revised Code, fails for any reason to make the filing or payment, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, or any of its officers, members, managers, or trustees who are responsible for the execution of the corporation's, limited liability company's, or business trust's fiscal responsibilities, shall be personally liable for the failure. The dissolution, termination, or bankruptcy of a corporation, limited liability company, or business trust shall not discharge a responsible officer's, member's, manager's, employee's, or trustee's liability for a failure of the corporation, limited liability company, or business trust to file returns or remit tax due. The sum due for the liability may be collected by assessment in the manner provided in section 5739.13 of the Revised Code.

Notes of Decisions

Cited in 40 cases (1 in the last 5 years), 1980–2026 · leading case: Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008).

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Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008). · cites it 4× “157(3); Ohio Rev.Code Ann. § 5739.33; see also N.”

Lenart v. Lindley, 399 N.E.2d 1222 (Ohio 1980). · cites it 6× “Therefore* * * [Lenart and Caserta have] no personal liability under Ohio Revised Code Section 5739.33. “b. Assessments are made against items purchased for resale, clearly not taxable under Chapter 5739 Ohio Revised Code.”

Cruz v. Testa (Slip Opinion), 2015 Ohio 3292 (Ohio 2015). · cites it 10× “Cruz, issued pursuant to R.C. 5739.33, as a person who is responsible for the sales-tax *222 obligation of Cruz-Samsa Corporation, which did business as a Petland store in Cleveland Heights.”

Ceccarelli v. Levin, 2010 Ohio 5681 (Ohio 2010). · cites it 2× “R.C. 5739.33 (sales tax); R.C. 5735.35 (motor-fuel tax).”

Spithogianis v. Limbach, 559 N.E.2d 449 (Ohio 1990). · cites it 4× “During the audit period, R.C. 5739.33 read as follows: “If any corporation required to file returns and to remit tax due to the state under the provisions of sections 5739.”

Nusseibeh v. Zaino, 784 N.E.2d 93 (Ohio 2003). · cites it 2× “{¶ 11} When considering derivative personal liability assessed under R.C. 5739.33, we are concerned only with the liability of the person assessed.”

Harker v. Ctr. Motors, Inc. (In Re Gerdes), 246 B.R. 311 (Bankr. S.D. Ohio 2000). · cites it 4× “Failure to pay the tax collected from the purchaser of an automobile can result in the dealer being held liable for the tax. Ohio Rev.Code § 5739.13(A). An employee or officer charged with responsibility for making the payment of the sales tax on behalf of the dealer may also be…”

DeLassus v. Tracy, 638 N.E.2d 528 (Ohio 1994). · cites it 5× “Sundorph, including sales tax, and (3) he was not responsible because the BTA had determined in an earlier personal liability action involving Donald Evans, successor president of Sundorph, that Robert Bennett was the responsible officer under R.C. 5739.33. We reject appellant’s…”

Hile v. Firmin, Sprague & Huffman Co., 595 N.E.2d 1023 (Ohio Ct. App. 1991). · cites it 2× “This assessment was made pursuant to R.C. 5739.33, which provides: “If any corporation required to file returns and to remit tax due to the state under the provisions of sections 5739.”

Skuratowicz v. Tracy, 684 N.E.2d 324 (Ohio 1997). · cites it 5× “R.C. 5739.33 imposes personal liability on a responsible corporate officer for a corporation’s sales tax.”

Wendy's Food Sys., Inc. v. State Dep't of Taxation (In Re Wendy's Food Sys., Inc.), 133 B.R. 917 (Bankr. S.D. Ohio 1991). · cites it 2× “§ 6471 and Ohio Rev.Code § 5739.33. Such result would be at odds with basic fairness concerns to other creditors and could greatly diminish any return to general creditors.”

McGlothin v. Limbach, 565 N.E.2d 1276 (Ohio 1991). · cites it 2× “R.C. 5739.33 imposes personal liability on corporate officers who have control or supervision of, or are charged with the responsibility of, filing returns and making payments of sales tax due the state of Ohio.”

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