{"ok":true,"canonical_url":"https://dealroom.so/glossary/state-tax-lien","api_url":"https://dealroom.so/api/public/glossary/state-tax-lien","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"state-tax-lien","term":"State tax lien","group":"Doing the deal","definition":"A legal claim placed on your property or assets by a state government for unpaid taxes, such as sales tax or state income tax. It grants the state a security interest.","what_it_means":"During due diligence, your lender will perform lien searches to uncover any existing state tax liens against the business or its assets. These must be satisfied or subordinated to the SBA lender's lien position before closing. You do not want to inherit these.","url":"https://dealroom.so/glossary/state-tax-lien","official_sources":[{"slug":"sop-50-10","title":"SOP 50 10 — Lender and Development Company Loan Programs","official_url":"https://www.sba.gov/document/sop-50-10-lender-development-company-loan-programs","official_label":"View on SBA.gov","authority_tier":2,"publisher":"U.S. Small Business Administration","source_guide_url":"https://dealroom.so/sba-7a/sources/sop-50-10"}],"related":[{"slug":"lien","term":"Lien","url":"https://dealroom.so/glossary/lien"},{"slug":"ucc-lien","term":"UCC lien","url":"https://dealroom.so/glossary/ucc-lien"},{"slug":"lien-search","term":"Lien Search","url":"https://dealroom.so/glossary/lien-search"},{"slug":"due-diligence","term":"Due diligence","url":"https://dealroom.so/glossary/due-diligence"}],"related_questions":[{"question":"Will outstanding state or local tax liens on the business affect SBA 7(a) loan eligibility?","url":"https://dealroom.so/sba-7a/questions/will-outstanding-state-or-local-tax-liens-on-the-business-affect-sba-7-a-loan-eligibility"},{"question":"What if the business I'm acquiring currently owes money to the IRS or state tax authorities?","url":"https://dealroom.so/sba-7a/questions/what-if-the-business-i-m-acquiring-currently-owes-money-to-the-irs-or-state-tax-authoritie"},{"question":"How does an open personal tax lien affect my eligibility for an SBA 7(a) loan?","url":"https://dealroom.so/sba-7a/questions/how-does-an-open-personal-tax-lien-affect-my-eligibility-for-an-sba-7-a-loan"},{"question":"Will having a significant tax lien against the acquired business prevent SBA 7(a) loan approval?","url":"https://dealroom.so/sba-7a/questions/will-having-a-significant-tax-lien-against-the-acquired-business-prevent-sba-7-a-loan-appr"},{"question":"Will a past tax lien or judgment on my credit report prevent SBA 7(a) loan approval?","url":"https://dealroom.so/sba-7a/questions/will-a-past-tax-lien-or-judgment-on-my-credit-report-prevent-sba-7-a-loan-approval"},{"question":"What if a business applicant has outstanding federal tax liens or delinquencies?","url":"https://dealroom.so/for-lenders/questions/what-if-a-business-applicant-has-outstanding-federal-tax-liens-or-delinquencies"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — State tax lien","url":"https://dealroom.so/glossary/state-tax-lien","source_type":"DealRoom Data"}}