Michael H. Warren pleaded guilty to bank fraud. By fraudulently keeping for his own enrichment the proceeds of used car sales, Warren failed to repay money loaned under a financing arrangement between the bank and Warren’s used car dealership. Warren also failed to pay *345 state sales taxes he collected as part of the same sale proceeds.

Warren appeals the district court’s determination of relevant conduct that increased his sentence by including the unpaid sales taxes in the amount of loss attributed to the crime. Warren fails to show that the unpaid taxes were not part of the same course of conduct that included defrauding the bank. See U.S.S.G. § lB1.3(a) & comment, (n.9). Warren also fails to establish that his failure to pay the sales tax was not “criminal conduct” as is required to constitute relevant conduct for sentencing purposes. See United States v. Powell, 124 F.3d 655, 665 n. 10 (5th Cir. 1997).

The judgment of the district court is AFFIRMED.