The 20% owner of a tire shop who performed the duties of shop foreman was relieved of personal liability for unpaid sales taxes because he proved that, despite his standing as the President of the corp, he did not meet the VA definition of a corp officer. He did not have enough ownership/authority to control business affairs. He had no actual knowledge that the taxes were not being paid. The duty of reporting and remitting sales taxes fell to others. These factors were taken into consideration and the VA commissioner ruled in his favor. Each state will look at different criteria and apply varying weights to items of evidence but this case provides some insight on who responsible parties might be in cases of unpaid sales taxes.