common? they re all on a notorious state list of the top 250 businesses that have failed to pay their sales taxes. there is about $322 million outstanding now. reporter: of the top 250, 42 are bay area businesses that collectively owe $80 million. they include san francisco s pacific cement company, $3.1 million. san ramon wells interior, $2.4 million. and san jose south bay auto, $2 million. also among those who failed to pay the former owners of this lafayette taco bell who owe $836,000. that debt dates back to 2002 and like most of them, the state hasn t been able to collect. get craftier and aggressive and we need to do the same. reporter: implicating the collection efforts of the state, most of the companies on this list like the furniture store that used to occupy this building in san ramon, are no longer in business. by far, the most common offenders, car dealerships. the former owners of this ford store in pittsburgh owe $1.2 million. same with this dealership