Among Ghost Town’s debts is $136,000 in back sales taxes owed to the state of North Carolina. It was previously reported that Ghost Town failed to remit sales tax to the state collected as part of ticket sales. Ghost Town nor the N.C. Department of Revenue would elaborate on the source of the back sales tax.

However, it was learned in bankruptcy court last week that the sales tax owed is actually from the purchase of large piece of equipment by Ghost Town. Ghost Town is at odds with the state over whether it actually owes the tax, and thus is why it hasn’t paid up. Ghost Town claims the tax should be paid by the company it bought the equipment from, not by Ghost Town.