USA reclassing an expense to a liability account

[Olin~]

We purchased a large 'repair' last year, and did not pay sales tax on it. This year, it was decided that it should be recorded as CapEx, and sales tax was directly expensed and paid to the BOE. I started a month ago taking over from the last bookeeper, and our CPA is asking me to reclass the sales tax expense (which has a credit balance now) to a liability account.

I'm trying to keep this simple, and not sure how to state it...basically, the P&L is showing a credit balance in the sales tax expense account, and the CPA wants to move it to the B/S as a liability - but it's already been paid. How do I get it back off the B/S if it's going into a payable account, and it's already been paid?

 

[kirby]

Need info from you:

this year sales tax was expensed and paid

So entry should have been

DR SALES TAX EXP
CR CASH

So how is it that sales tax expense has a credit balance now?