The New York State Tax Appeals Tribunal affirmed the decision of an Administrative Law Judge that the wife of the owner of an entity operating BMW motorcycle dealerships was personally responsible for unpaid sales and use tax owed by the entity. Matter of Susan Sacher, DTA No. 824107 (N.Y.S. Tax App. Trib., July 2, 2015). The Tribunal noted that she had held herself out to third parties as an officer of the business, since she was listed as a corporate officer on various bank accounts, and that she had provided both a personal guaranty and a corporate guaranty. It also found that Mrs. Sacher had gained a “unique economic benefit” from the motorcycle franchise business, since she operated a motorcycle insurance business to which the dealerships’ customers were referred for insurance, and that she had conceded liability as a responsible person for periods both before and after the separate periods at issue.