Sales tax collections and dispersal

[Allen Cogbill]

I have what should be a simple problem, but I don't quite understand how 
to set up the transfer accounts properly. When I make a sale and collect 
sales tax, the funds are credited as follows:

1. Sale Amount credited to Checking (asset)
2. Sales tax collected credited to Checking (asset)
3. Sale Amount credited to "Sales" (an income account)
4. Sales tax amount credited to "Sales tax" (liability)

Later, when I actually pay the sales tax, I want to

1. Debit Sales tax amount from checking account, because the tax is paid 
from the checking acct
2. Debit "Sales Tax" liability Account
3. Credit "Sales Tax" expense account

The problem is that the second operation does not balance. I don't want 
to expense the sales tax when it is collected, for it is actually paid 
at a later date.

Suggestions?

Thanks, A. Cogbill