The Minnesota Department of Revenue recently revoked the sales tax permit of Albert L. Hartinger, doing business as Highway 101 Liquor, for failing to pay sales tax to the state. According to the department, the business owes the state more than $197,000.
The department claims the liquor store, located at 5410 Quam Circle NE in St. Michael, failed to pay sales taxes for multiple periods between June of 2001 and February of 2006.
Minnesota sales tax is a “trust tax.” Customers pay sales tax with the expectation that the businesses will send them to the state on their behalf. Sales tax cannot be used by a business as additional operating capital or for any other purpose.
If a person or company makes retail sales in Minnesota after their sales tax permit is revoked, it is considered a felony under Minnesota law.
Businesses can find information on paying sales tax at: http://taxes.state.mn.us/sales/pages/index.aspx.