ST. PAUL -- The Minnesota Department of Revenue has revoked the sales tax permit of Gina Carlson, doing business as 4 Seasons Cleaning Services, for failing to file and pay sales taxes to the state.
According to the Department of Revenue, the Spicer business owes more than $104,000. The cleaning business allegedly failed to file and pay sales taxes for periods between February 2008 and December 2010.
In Minnesota, the sales tax is designed as a "trust tax," allowing customers to pay sales taxes with the expectation that the business will remit the tax to the state on the customer's behalf. Businesses are prohibited from using sales tax revenue as additional operating capital or for any other purpose.
Businesses that continue to make retail sales in Minnesota after revocation of their sales tax permit can be charged with a felony.