ANDERSON — The state of Indiana has revoked the retail merchant certification for the Dairy Queen on West 53rd Street.
The Indiana Department of Revenue filed tax warrant liens against S & F Foods, which operated the Dairy Queen, 730 W. 53rd St., with the Madison County Clerk’s Office.
A check of the county clerk’s records for 2012 and 2013 show the liens amount to $63,113. Records showed numerous other liens filed prior to 2012 that were satisfied.
The business was sold at the county tax sale on Oct. 5 to Indiana TLP, LLC, a Cincinnati firm. The property taxes owed amounted to $10,637.
S&F has one year to redeem the property by paying the tax bill plus interest to the tax sale buyer.
The Indiana Secretary of State’s office shows S & F Foods is incorporated by Charles and Kay Fry, Anderson, and Adam and Kim Savage, Anderson. Adam Savage is listed as president, Kim Savage is secretary. Kay Fry is the registered agent.
Kay Fry didn’t return a telephone call seeking comment.
An orange sign on the building posted by the Department of Revenue stated the business was in violation for conducting retail business without having applied for or obtained a registered retail merchant’s certificate.
The sign was posted on Nov. 18 and indicates the business is committing a Class B misdemeanor.
A white sign states “Sorry we are closed we will open again soon.”
Bob Dittmer, spokesman for the Indiana Department of Revenue, said he was prohibited by law from commenting on an individual taxpayer.
Dittmer said the Department of Revenue is required to revoke a registered retail merchant certificate.
The certificate is an agreement between the state and a business that it will collect, report and remit the 7 percent Indiana sales tax to the Department of Revenue.
“Once we revoke a certificate the business is no longer allowed to conduct retail sales and cannot sell product,” Dittmer said. “Every business in Indiana is required to have a registered retail certificate.”
In general, when a business fails to report or pay the sales tax, he said, the Department of Revenue has no choice but to revoke the certificate. Dittmer said it’s a lengthy process.
“Once the certificate is revoked, it goes to the tax warrant stage,” Dittmer said.
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