Business licenses are generally issued by your County or City authority, not by the state. Some professionals licensed by the State are required to be in a payment plan on unpaid prior taxes in order to renew their licenses. Your question does not say what sort of taxes you owed that created the tax lien. Since the Dept of Revenue does not issue business licenses, the only conceivable difficulty might be with sales and use taxes as you register for a new sales and use tax number if you have outstanding unfiled and unpaid sales taxes. Based on the information you provided, you are probably free to open a new business, and you will certainly need to register with the sales and use tax division. Before setting up your new business, you should consult with a business lawyer and a tax adviser so they can assist you in getting your new business properly started.