NORTH ATTLEBORO - A local business has been seized for the second time by the state Department of Revenue for failure to pay taxes.

The door of Best Home Supply, located a 695 East Washington St., has been padlocked and a bright orange sign indicating it has been seized by the state Department of Revenue hangs in the window. The kitchen-remodeling business, which sold cabinets and counter tops from its Route 1 storefront, was seized by the state on June 10.

According to S.J. Port, a spokeswoman for the state Department of Revenue, the business owes the state $302,833, mainly in sales tax payments.

Port said the business was seized by the state once before in January 2005 for the same reason. The business filed for bankruptcy and was released to the owner. However, the bankruptcy case was dismissed in 2007, and when further collection attempts proved fruitless, Port said the state Department of Revenue seized the business for a second time.

The business owes money for three liabilities to the state-$434 for withholdings, $302,366 for sales tax and $33 for corporate excise tax. Best Home Supply is owned and operated by Vikada Inc. The state's database of registered corporation names indicates the president of Vikada Inc., as of 2007 filings was William Baxter Jr. of Franklin. There were no listings in the Franklin telephone directory for Baxter.

Port said that the owner has been in contact with the department, but thus far "the taxpayer has fallen short of any concrete proposal" that would result in the business being reopened.