ST. PAUL, Minn. – The Minnesota Department of Revenue announced that the Wright County Attorney’s Office recently charged Todd Dale Merriam, of San Antonio, Texas, with:

• six felony counts of failing to file sales tax returns
• five felony counts of failing to pay sales and use tax
• five felony counts of failing to file income tax returns
• five felony counts of willfully failing to pay income tax

According to the complaint, Mr. Merriam operates a business, Merriam’s Midway Shows, at multiple county fairs around the country, including the Wright County Fair in Minnesota. The complaint alleges that Mr. Merriam failed to both file sales tax returns and pay sales tax for his business operations in Minnesota for tax years 2018, 2019, 2021, 2022, 2023 and failed to file a sales tax return 2024. He also failed to file individual income tax returns and pay income tax for tax years 2018, 2019, 2021, 2022, and 2023. The complaint states that Mr. Merriam told investigators that he knew of his obligation to file and pay and acknowledged receiving multiple correspondences from the department demanding he file and offering instructions on how to do so or who he could contact if he needed assistance. 

The complaint goes on to explain that Mr. Merriam was subject to a previous civil sales tax audit in 2022 where he consistently reported $10,000 less in gross receipts than the gross receipts obtained from each respective Minnesota fair his business attended from 2018 to 2022. When confronted with this fact, Mr. Merriam allegedly admitted that “he just did it” and that he “shouldn’t have done it.”

Mr. Merriam allegedly owes more than $387,000 in sales and income taxes, penalties, and interest. 

Each tax-related felony charge carries a maximum penalty of five years in prison, a $10,000 fine, or both. Defendants are presumed innocent unless and until proven guilty.

Although most taxpayers comply with tax laws voluntarily, the department takes enforcement action against noncompliant taxpayers to ensure that tax laws are administered fairly.

Many of the department’s criminal case referrals come from public tips. There is a 24-hour tip line for anyone who suspects that a person or business is violating Minnesota tax laws. Local callers may dial 651-297-5195 or call toll-free by dialing 1-800-657-3500. Tips can also be submitted to the department by email at tax.fraud@state.mn.us. Tipsters may choose to remain anonymous. 

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