A tax lien is the taking over of a property for the purposes of recovering unpaid taxes. A sales tax lien occurs when the retailer, retail company or individual fails to pay sales tax. After being informed of the infraction, the government dictates a specific time in which he or she can take action to remedy the situation. If the debtor continues to ignore the sales tax debt, he or she may be sent information regarding a sales tax lien. This lien will be laid against the property held by the individual or company involved. The government agency can then retain the property until the defaulter arranges for payment. The type of sales tax lien will differ depending upon the jurisdiction. In some instances, the municipality, county or state may even sell the sales tax lien to a private investor. This complicates matters. Yet, no matter whether a government agency or private group or individual holds the sales tax lien, the defaulter has a statutory period of redemption. The defaulter may also arrange through an attorney to arrive at an agreement to pay the monies owing including accruing interest and penalties. The sum may be paid in full or a partial payment and a debt reduction scheme may be arrived at that benefits all parties.