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Trustee Taxes

Learn about sales, meals, withholding, and other trustee taxes that organizations may collect on behalf of the state.

A trustee tax is charged on many everyday purchases—whether it’s sales tax on a new computer or meals tax on dinner and drinks. A trustee is any business that collects the tax and sends it to the Department of Revenue (DOR). The business that collects and sends the tax serves as DOR’s trustee. Trustee taxes also include motor vehicle, withholding, room occupancy, and telecommunications.


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