​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Trustee taxes, also called fiduciary taxes, are collected and remitted by an individual or business on behalf of the consumer. The business or individual collects the tax and serves as the trustee or agent holding the funds in trust until they are finally remitted to the taxing authority.

The Commissioner of the Revenue creates trustee tax accounts during the application process, assesses the tax, and audits local businesses collecting trustee taxes. The Treasurer's Office​ handles the mailing, collecting, and posting of monthly and quarterly Trustee Tax Returns and the pursuit of all delinquent trustee taxes.