Personally, I’m a fan of Smashburger. However, it appears that the Ohio Department of Taxation is not so much. Three central Ohio franchise locations were shut down a couple weeks ago for their failure to file and pay sales tax. The franchisee is reported to have been delinquent on a little over $15,000 in sales tax remittances. This serves as a good reminder that states are serious about fiduciary taxes (such as sales tax, and payroll tax). They are getting better at identifying delinquencies and are quicker to enforce action. Learn more in a recent Biz Journal article.