As of 1 January 2010, Indiana law requires the Department of Revenue to list all retail merchants, on the internet, whose Registered Retail Merchant Certificates have expired due to nonpayment of delinquent sales taxes.  At the beginning of the year, the Indiana Department of Revenue made public a list of 27,000 retail merchants with delinquent sales tax.  According to Stephanie McFarland, with the DOR, delinquent amounts for the companies range from hundreds of dollars to millions of dollars, but the list does not state the amounts owed for each company.   The DOR sends agents to retrieve the delinquent amounts, but the agents come back empty-handed.  Once a business has paid their sales tax, they will be removed from the list, and subsequently the website.