Former Sumner County Bar Owner Pleads Guilty to Sales Tax Evasion

PORTLAND - Jennifer Livingston, 43, former owner of Jen's Place in Portland, pleaded guilty to 18 felony counts of sales tax evasion and one count of theft in Sumner County Criminal Court Thursday.

Sumner County Judge Dee David Gay sentenced Livingston to six years supervised probation and ordered her to pay $46,151.78 in restitution to the state. The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Livingston's plea and sentencing.

In May 2014, the Sumner County Grand Jury indicted Livingston on 36 Class E felony counts of sales tax evasion and one Class C felony count of theft of property more than $10,000. The indictments charge that from June 2010 through May 2013, Livingston failed to remit $46,151.78 in sales tax collected from customers of her business.

"Tennessee's tax structure depends on taxpayers voluntarily complying with the laws," Revenue Commissioner Richard Roberts said. "Taxpayers who collect but intentionally do not remit sales tax breach the public's trust and violate the criminal laws of the state. This case underscores our commitment to rigorous and fair administration of Tennessee's tax laws."

The Department pursued the criminal case in cooperation with District Attorney General Ray Whitley's office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The Department collects about 87 percent of total state revenue. During the 2014 fiscal year, it collected $11.8 billion in state taxes and fees and more than $2.3 billion in taxes and fees for local governments. To learn more about the Department, visit www.TN.gov/revenue.

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