The Indiana Department of Revenue will begin publishing the names and addresses of businesses that haven't paid sales tax Friday.The department's website will feature a list of businesses with expired retail licenses. The licenses are renewed when sales tax is paid to the state.Department spokesperson Stephanie McFarland says the list may steer consumers away from delinquent businesses, as it's unlikely a business will appear on the list by mistake."They get more than 90 days of notification to be able to get their bill caught up or to call us and get on some appropriate payment arrangements. If they don't do that, then their certificate expires and if it expires and they're operating in the state of Indiana, then they're operating illegally," she says.McFarland says the state is missing more than 100 million dollars in unpaid sales taxes. The first list has 27 thousand businesses on it, though McFarland says some of those businesses may have closed in the last year.