Reference
How to close (cancel) a sales tax permit, state by state.
A permit nobody uses does not close itself: most states keep expecting returns until the account is cancelled their way. This table names the route in each of 46 jurisdictions. 14 run the cancellation through the state's own online portal, and in several the final return itself is what cancels the permit. Every row cites the agency and carries the date it was checked.
| State | How to cancel | Final return | Agency | Checked |
|---|---|---|---|---|
| Alabama | TODO(TODO: cancellation route not located this pass) | TODO | Alabama Department of Revenue | 2026-10-02 |
| Arizona | Three routes. In AZTaxes: View in the Actions column, then Account Update, then the close account tab. Or tick FINAL RETURN (Cancel License) on your. | One of the three cancellation routes is the final return itself, with the FINAL RETURN (Cancel License) box ticked. That is the tidiest option, because the last return. | Arizona Department of Revenue | 2026-08-03 |
| Arkansas | In ATAP: open the account, then Request to Close Account; or Form AR20-40, the account update form | File returns through the last reporting period; confirm wording pending. | Arkansas Department of Finance and Administration | 2026-10-02 |
| California | CDTFA-65, Notice of Closeout. Publication 74, Closing Out Your Account, is the companion guidance the form tells you to read | File the final return covering all taxable periods first, and pay by EFT or certified funds where required. The final return has to account for tax on inventory you kept. | California Department of Tax and Fee Administration | 2026-08-03 |
| Colorado | Close the account in Revenue Online, or file DR 1108, the Business Account Closure Form, emailed to DOR_taxapplications@state.co.us or posted to. | Close the account after the final returns are filed, not before. Colorado also asks that the department be notified on the final return itself that the business is. | Colorado Department of Revenue | 2026-08-03 |
| Connecticut | In myconneCT: the More menu, then Taxpayer's Updates, then Close Accounts, entering a closure date for each account. Plus Form OS-114 marked as the. | Mark Form OS-114 as your final return and enter your last business date. All returns have to be filed up to the closing date with no gaps. If you are filing on paper. | Connecticut Department of Revenue Services | 2026-08-03 |
| District of Columbia | TODO(TODO: OTR publishes no reachable closure guidance; needs a browser pass of MyTax.DC.gov) | TODO | DC Office of Tax and Revenue | 2026-10-02 |
| Florida | No dedicated closure form. The Department's stated route is the account update service or a letter to Account Management, then the final DR-15 within. | The final DR-15 comes first and fast: within 15 days of closing, covering everything since the last filed return. If the final return shows a credit balance, the refund. | Florida Department of Revenue | 2026-09-30 |
| Georgia | In GTC: Sales and Use Account, see more, Management, Request to Close Account. Or email a letter on company letterhead with the closing date and the. | File the final state tax return and bring any outstanding returns current before the close request. Georgia gates the closure on compliance rather than accepting the. | Georgia Department of Revenue | 2026-08-03 |
| Hawaii | TODO(TODO: GET license cancellation form not confirmed) | TODO | Hawaii Department of Taxation | 2026-10-02 |
| Idaho | TODO(TODO: cancellation route not located this pass) | TODO | Idaho State Tax Commission | 2026-10-02 |
| Illinois | Form REG-3-C, Business Information Update, step 3 Discontinuation or sale of entire business, by email, mail, or fax(TODO: IDOR's final-return wording for ROT closure not located) | TODO | Illinois Department of Revenue | 2026-10-02 |
| Indiana | Close the account in INTIME, or Form BC-100, Indiana Business Tax Closure Request, faxed to 317-232-1021 or mailed to Indiana Department of Revenue. | Bring the sales tax filings current through the closing date before or alongside the request. An account closed with returns outstanding still carries those returns, and. | Indiana Department of Revenue | 2026-08-03 |
| Iowa | Business Cancellation Form 92-034, or cancel within GovConnectIowa | File through the cancellation date; the permit is effective until canceled by the owner. | Iowa Department of Revenue | 2026-10-02 |
| Kansas | Notice of Business Closure, Form CR-108, mailed or faxed to the Department | Make sure all tax filings are current and all outstanding taxes are paid, in the Department's own words. | Kansas Department of Revenue | 2026-10-02 |
| Kentucky | Form 10A104, Update or Cancellation of Kentucky Tax Account(s), section 22 | File through the cancellation date; the form collects the reason and effective date. | Kentucky Department of Revenue | 2026-10-02 |
| Louisiana | Request closure in LaTAP; the Department lists Business closed among the updates LaTAP handles | Businesses that cease operations should notify LDR promptly, file any required final tax returns, and request closure, in the Department's own words. | Louisiana Department of Revenue | 2026-10-02 |
| Maine | TODO(TODO: cancellation route not located this pass) | TODO | Maine Revenue Services | 2026-10-02 |
| Maryland | Form 202FR, the Sales and Use Tax Final Return Form, filed with the final return, or posted separately if you file electronically, to Comptroller of. | Form 202FR travels with the final sales and use tax return. If you file electronically, post the 202FR separately to the Revenue Administration Division in Annapolis. | Comptroller of Maryland, Revenue Administration Division | 2026-08-03 |
| Massachusetts | Close a location or cancel a registration in MassTaxConnect, or tick the final box on your regular annual, monthly, or quarterly return, or file Form. | All filings need to be completed up to the closing date. If the close date is retroactive, that is the date to use, and the filings still have to run right up to it. | Massachusetts Department of Revenue | 2026-08-03 |
| Michigan | Form 163, Notice of Change or Discontinuance. Mailed to Michigan Department of Treasury, Registration Section, PO Box 30778, Lansing MI 48909-8278. | Include your final tax period on the form and make sure all outstanding sales and use taxes are paid. If you are discontinuing, you are obliged to timely file all final. | Michigan Department of Treasury, Registration Section | 2026-08-03 |
| Minnesota | Close the account in e-Services. Closing the business closes all of its tax accounts, and only an e-Services Master for the business can do | Outstanding business tax returns still have to be filed. Closing the account does not clear them, and Minnesota states the requirement directly. Time the closure to the. | Minnesota Department of Revenue | 2026-08-03 |
| Mississippi | TODO(TODO: cancellation route not located this pass) | TODO | Mississippi Department of Revenue | 2026-10-02 |
| Missouri | Form 5633, Final Report, selecting the tax types being closed and the reason: Out of Business, Sold, No Employees, or Other. It asks for the physical. | File the final return even if there is no tax to report. Missouri states this directly, and it is the step most often skipped by a business that stopped selling before. | Missouri Department of Revenue | 2026-08-03 |
| Nebraska | Form 22, Nebraska Change Request, which cancels any or all tax programs | File returns for all periods through the last transaction, due within 20 days after ceasing business operations. | Nebraska Department of Revenue | 2026-10-02 |
| Nevada | TODO(TODO: closure route not researched this pass) | TODO | Nevada Department of Taxation | 2026-10-02 |
| New Jersey | File the ending quarterly return, submit Form REG-C-L, and return the Certificate of Authority | File the ending quarterly return by its due date even if no tax is due, per Publication ANJ-13. | New Jersey Division of Taxation | 2026-10-02 |
| New Mexico | In TAP: more account options, then close account, with the effective date; or paper ACD-31015 | A return is required even if there are no gross receipts to report and no tax is due, in the Department's own words. | New Mexico Taxation and Revenue Department | 2026-10-02 |
| New York | The final sales tax return, filed within 20 days. The Certificate of Authority is surrendered or destroyed rather than returned to the | The final return carries the same information as a regular one: sales, sales tax collected, use tax owed, and any special taxes or fees, reported in the normal manner. | New York State Department of Taxation and Finance | 2026-08-03 |
| North Carolina | NC-BN, Out-of-Business Notification. Question 1 carries the date closed, Question 3 selects the accounts. Mailed to NCDOR, PO Box 25000, Raleigh NC. | File the final sales and use tax return covering activity through the closing date alongside the NC-BN. A notification filed while a return is outstanding leaves an. | North Carolina Department of Revenue | 2026-08-03 |
| North Dakota | TODO(TODO: no closure guidance located in the Commissioner's material) | TODO | North Dakota Office of State Tax Commissioner | 2026-10-02 |
| Ohio | The final sales tax return, completed to show the last day of business, which is what cancels the license. Form ST-1 is the application for a. | The final return does two jobs: it reports and pays the tax, and it cancels the license when you complete the section showing the last day of business. Both can be done. | Ohio Department of Taxation | 2026-08-03 |
| Oklahoma | TODO(TODO: no closure guidance located in OTC material) | TODO | Oklahoma Tax Commission | 2026-10-02 |
| Pennsylvania | REV-1706, Business/Account Cancellation Form, or the Cancel Account link on the myPATH Summary tab under Account | Outstanding returns have to be filed before the account will close cleanly. The Department of Revenue's guidance is to confirm all liabilities and filing requirements. | Pennsylvania Department of Revenue | 2026-08-03 |
| Rhode Island | On the final return: tick Yes to Are you out of business now, enter the last business date, write FINAL across the top, and enclose the permit card | The cancellation is the final return itself, per the Division's own FAQ. | Rhode Island Division of Taxation | 2026-10-03 |
| South Carolina | MyDORWAY, the More tab, then Close a Tax Account. Or on the final return tick Has the business been permanently closed and enter the closed | You are required to file returns through the closing date. The ST-3 is the State Sales and Use Tax Return, due by the 20th of the month following the period, and the. | South Carolina Department of Revenue | 2026-08-03 |
| South Dakota | Cancel in the Filing and Tax Payment portal, or tick the out-of-business box on the final paper return | Cancel the license within 15 days and immediately file a final return and pay all tax due, in the Department's own words. | South Dakota Department of Revenue | 2026-10-02 |
| Tennessee | In TNTAP: the Summary tab, then the Additional Actions link next to the account, then answer whether you are closing all locations, and give the date. | Each business closing or ceasing to exist has to file final returns for any tax due, and the return should be marked as a final return where an indicator is available. | Tennessee Department of Revenue | 2026-08-03 |
| Texas | The Close Business Location web form, or marking Permit Inactive or Taxable Event Closed in your eSystems | A sales taxpayer closing a place of business is responsible for filing a return covering the final filing period, and Texas requires that final report even when there. | Texas Comptroller of Public Accounts | 2026-08-03 |
| Utah | TODO(TODO: tax.utah.gov sits behind a human-verification wall; needs the browser pass) | TODO | Utah State Tax Commission | 2026-10-02 |
| Vermont | TODO(TODO: cancellation route not located this pass) | TODO | Vermont Department of Taxes | 2026-10-02 |
| Virginia | Tick the close your sales tax account box when you file, or use Form R-3, Change to a Registered Business and/or Tax Account. The return itself is. | The final return is an ordinary return with the close box ticked, which is why it is easy to file the last one and never actually close anything. From the April 2025. | Virginia Department of Taxation | 2026-08-03 |
| Washington | Close my account in My DOR, described by Revenue as the fastest way, or the paper Business Information Change Form. Tick the Business Closed box on. | Complete the excise tax return and pay all outstanding tax by the 25th of the following month. Account for use tax on any inventory converted to personal use where sales. | Washington Department of Revenue | 2026-08-03 |
| West Virginia | Form BUS-FIN, Declaration of Final Business Activity, which closes the business registration account | File final returns for the registered taxes through the closing date. | West Virginia Tax Division | 2026-10-02 |
| Wisconsin | Submit a request to close the account in My Tax Account, or contact the department directly by email to DORBusinessTax@wisconsin.gov, by phone, or by. | Wisconsin requires businesses to close their books by filing a final sales tax return. That is the mechanism, and it pairs with the account closure request rather than. | Wisconsin Department of Revenue | 2026-08-03 |
| Wyoming | TODO(TODO: cancellation route not located this pass) | TODO | Wyoming Department of Revenue, Excise Tax Division | 2026-10-02 |
States with no general sales tax
Nothing to cancel in Alaska, Delaware, Montana, New Hampshire, Oregon: no general sales tax exists, so no permit does either. Each statement is the agency's own, linked from the permit cost table.
Using this
Last updated 2026-10-03. Each row has its own anchor: add the two letter state code to the URL. Download the data as CSV. Suggested citation: “How to Close (Cancel) a Sales Tax Permit by State,” Regcrest LLC, regcrest.com, updated 2026-10-03. Link to this page's URL, with the state's anchor if you are citing one row.
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About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.