State-by-State Guide: How to Cancel Your Sales Tax Permit Account in Each State

by | Jan 20, 2021

 

 

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Alabama

 

Are you allowed to cancel your sales tax permit in Alabama?

Alabama outlines a few reasons to cancel your sales tax permit. The primary reason is for the closure of the business. The second reason is if you only registered for a permit in order to remit consumers use tax. The only other reason is if you are only voluntarily collecting sales tax in the state.

 

How long do you need to keep your sales tax permit in Alabama if you no longer have sales tax nexus?

Alabama has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. As much was said in the 2013 case decision 12-863 John Van Horn v. State of Alabama Department of Revenue, “The above question – the “trailing nexus” issue – has never been addressed by Alabama’s courts.”

 

How do you cancel your sales tax permit in Alabama?

In order to close your sales tax permit in Alabama, you will need to fill out the Permit/Registration Cancellation Form.

 

Where can I go to learn more about canceling my sales tax permit in Alabama?

You can learn more about closing your sales tax permit in Alabama by reading Alabama’s frequently asked questions (FAQs) about sales tax.


 

Arizona

 

Are you allowed to cancel your sales tax permit in Arizona?

You are allowed to cancel your sales tax permit in Arizona if you no longer meet the nexus threshold requirements in Arizona. For out of state sellers who are collecting solely because of economic nexus, you would need to have less than $150,000 (2020 sales) or $100,000 (2021 & beyond sales) in the previous and current calendar year to be able to cancel your sales tax permit.

 

How long do you need to keep your sales tax permit in Arizona if you no longer have sales tax nexus?

It would appear you would need to keep your sales tax permit until the end of the calendar year in which you meet the definition of nexus.

 

How can you cancel your sales tax permit in Arizona?

The easiest way you can cancel your Arizona Transaction Privilege Tax (TPT) permit is by not renewing it at the end of the year. You may also close your sales tax permit in Arizona on your last TPT return by checking “cancel TPT license” and providing a reason for cancellation or by submitting a Business Account Update. You may also cancel your sales tax permit in Arizona through Arizona’s online portal.

 

Where can I go to learn more about canceling my sales tax permit in Arizona?

You can learn more about closing your sales tax permit in Arizona by reading Arizona’s TPT Out of State Sellers frequently asked questions (FAQs) and by reading how to Update a TPT Account.


 

Arkansas

 

Are you allowed to cancel your sales tax permit in Arkansas?

You are allowed to cancel your sales tax permit in Arkansas. However, the state has not given much guidance as to the applicable reasons for doing so.Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in Arkansas if you no longer have sales tax nexus?

Arkansas has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Arkansas?

Since Arkansas sales tax permits are automatically renewed year-by-year, you must request a cancellation of your sales tax permit in Arkansas. You can close your sales tax permit in Arkansas through Arkansas’s sales tax portal.

 

Where can I go to learn more about canceling my sales tax permit in Arkansas?

You can learn more about closing your sales tax permit in Arkansas by reading Arkansas’s Remote Seller frequently asked questions (FAQs).


 

California

Are you allowed to cancel your sales tax permit in California?

You are allowed to cancel your sales tax permit in California if you no longer meet the nexus requirements. For out of state sellers who are collecting solely because of economic nexus in California, you would need to have less than $500,000 of sales in the previous and current calendar year to be able to cancel your sales tax permit.

 

How long do you need to keep your sales tax permit in California if you no longer have sales tax nexus?

Once it is determined you no longer have nexus, you will be required to collect sales tax for the remainder of the calendar quarter as well as the succeeding calendar quarter.

 

How can you cancel your sales tax permit in California?

In order to close your sales tax permit in California, you will need to contact California’s customer service center at 1-800-400-7115 to begin the process of cancelling your sales tax permit.

 

Where can I go to learn more about canceling my sales tax permit in California?

To learn more about California’s requirement to collect sales tax after nexus is de-established, you can read Annotation 220.0275.


 

Colorado

Are you allowed to cancel your sales tax permit in Colorado?

It is likely that you are allowed to cancel your sales tax permit in Colorado if you no longer meet the nexus threshold requirements. For out of state sellers who are collecting solely because of economic nexus in Colorado, you would need to have less than $100,000 of sales in the previous and current calendar year to be able to cancel your sales tax permit.

 

How long do you need to keep your sales tax permit in Colorado if you no longer have sales tax nexus?

Although it appears Colorado allows for you to cancel your sales tax permit once you no longer have economic nexus, Colorado has not defined how long you need to keep your sales tax permit after that point.

 

How do you cancel your sales tax permit in Colorado?

In order to close your sales tax permit in Colorado, you will need to cancel your sales tax permit through Colorado’s online portal or using the PDF form.

 

Where can I go to learn more about canceling my sales tax permit in Colorado?

You can learn more about closing your sales tax permit in Colorado by reading about how to close a Colorado sales tax account.


 

Connecticut

Are you allowed to cancel your sales tax permit in Connecticut?

You are allowed to cancel your sales tax permit in Connecticut. However, the state has not given much guidance as to the applicable reasons for doing so other than for closing a business.

 

How long do you need to keep your sales tax permit in Connecticut if you no longer have sales tax nexus?

Connecticut has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Connecticut?

In order to cancel your sales tax permit in Connecticut, you must mark on your final sales tax return that it is your final return and enter your last business date. This can also be done on Connecticut’s sales tax portal.

 

Where can I go to learn more about canceling my sales tax permit in Connecticut?

You can learn more about closing your sales tax permit in Connecticut by reading about how to close a business and manage business registration in Connecticut.


 

District of Columbia (Washington D.C.)

Are you allowed to cancel your sales tax permit in the District of Columbia (Washington D.C.)?

You are allowed to cancel your sales tax permit in the District of Columbia. However, the district has not given much guidance as to the applicable reasons for doing so other than for closing a business.

 

How long do you need to keep your sales tax permit in the District of Columbia if you no longer have sales tax nexus?

The District of Columbia has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How do you cancel your sales tax permit in the District of Columbia?

In order to close your sales tax permit in the District of Columbia, you will need to cancel your sales tax permit using the District of Columbia’s sales tax portal.

 

Where can I go to learn more about canceling my sales tax permit in the District of Columbia?

You can learn more about closing your sales tax permit in the District of Columbia by reading the District of Columbia’s Sales Tax frequently asked questions (FAQs)


 

Florida

Are you allowed to cancel your sales tax permit in Florida?

You are allowed to cancel your sales tax permit in Florida. At the present time, Florida allows for cancellation of a sales tax permit if “you have no plans for future business activity” or if you no longer have employees residing in the state. It is not certain whether this phrase would apply to remote sellers without physical presence.

 

How long do you need to keep your sales tax permit in Florida if you no longer have sales tax nexus?

Once you close your sales tax permit in Florida, you will need to file a final return which covers your date of last operation in the state and pay all taxes within fifteen days.

 

How do you cancel your sales tax permit in Florida?

In order to close your sales tax permit in Florida, you must fill out the “Request a Change of Business Name, Address, and/or Account Status” form. Please note you must identify an effective date for the cancellation of your sales tax permit

 

Where can I go to learn more about canceling my sales tax permit in Florida?

You can learn more about closing your sales tax permit in Florida by visiting Florida’s sales tax homepage.


 

Georgia

Are you allowed to cancel your sales tax permit in Georgia?

You are allowed to cancel your sales tax permit in Georgia. However, Georgia has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in Georgia if you no longer have sales tax nexus?

Georgia has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Georgia?

In order to close your sales tax permit in Georgia, you will need to cancel your sales tax permit by closing your tax account using the Georgia Tax Center portal.

 

Where can I go to learn more about canceling my sales tax permit in Georgia?

You can learn more about closing your sales tax permit in Georgia by reading the instructions on how to close a Georgia tax account.


 

Hawaii

Are you allowed to cancel your sales tax permit in Hawaii?

You are allowed to cancel your sales tax permit in Hawaii. At the present time, Hawaii allows for you to cancel your sales tax permit “if you no longer use or need it”. You would not need a sales tax permit in Hawaii if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in Hawaii if you no longer have sales tax nexus?

You will need to keep your sales tax permit until the effective date of the cancellation. The effective date of cancellation is the last day of the last tax period for which you are required to pay sales tax.

 

How do you cancel your sales tax permit in Hawaii?

In order to close your sales tax account in Hawaii, you will need to cancel your permit through Hawaii Tax Online or through filling out the Notification of Cancellation of Tax Licenses and Permit form.

 

Where can I go to learn more about canceling my sales tax permit in Hawaii?

You can learn more about closing your sales tax permit in Hawaii by reading Hawaii’s Licensing Information frequently asked questions (FAQs) or by reading Hawaii’s Tax System Modernization frequently asked questions (FAQs).

Free State Audit Risk Guide

See which states pose the greatest risk to your business.

State-by-State Audit Risk Percentages

 

Still More Information on Closing Sales Tax Permits in Each State

Are you still hanging in there?  We aren’t done yet!  There is still more information on how to close your sales tax account in each state. Remember, you can just follow the links at the top of the post to jump close to the information regarding any states.  

Idaho

Are you allowed to cancel your sales tax permit in Idaho?

You are allowed to cancel your sales tax permit in Idaho. However, Idaho has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in Idaho if you no longer have sales tax nexus?

Idaho has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Idaho?

In order to close your sales tax permit in Idaho, you can use the Idaho Taxpayer Access Point (TAP) to mark “cancel your sales tax permit” on the last sales tax return you need to file or you may fill out the Changes to your Permit Account form.

 

Where can I go to learn more about canceling my sales tax permit in Idaho?

You can learn more about closing your sales tax permit in Idaho by reading about how to close or make changes to your Idaho permit account.


 

Illinois

Are you allowed to cancel your sales tax permit in Illinois?

You are allowed to cancel your sales tax permit in Illinois. However, Illinois has not given much guidance as to the applicable reasons for doing so other than for closing a business.

 

How long do you need to keep your sales tax permit in Illinois if you no longer have sales tax nexus?

Illinois has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. However, when filing your final sales tax return in Illinois, you must mark that it is your final return. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Illinois?

In order to close your sales tax permit in Illinois, you can use the MyTax Illinois portal to “Request to Close Account”, you can also contact the state department at 217-785-3707, or by completing the “Questions, Comments, or Request” form.

 

Where can I go to learn more about canceling my sales tax permit in Illinois?

You can learn more about closing your sales tax permit in Illinois by reading about how to discontinue your business, update your business information, and close your business.


 

Indiana

Are you allowed to cancel your sales tax permit in Indiana?

You are allowed to cancel your sales tax permit in Indiana. However, Indiana has not given much guidance as to the applicable reasons for doing so other than for closing a business.

 

How long do you need to keep your sales tax permit in Indiana if you no longer have sales tax nexus?

Indiana has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. However, you are required to file and remit a tax return up to and including the closing date of the sales tax permit. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Indiana?

In order to close your sales tax permit in Indiana, you can close your account using Indiana’s online portal, INTIME, or by filling out the Indiana Business Closure Request Form BC-100.

 

Where can I go to learn more about canceling my sales tax permit in Indiana?

You can learn more about closing your sales tax permit in Indiana by reading about how to close a business account in Indiana.


 

Iowa

Are you allowed to cancel your sales tax permit in Iowa?

You are allowed to cancel your sales tax permit in Iowa. However, Iowa has not given much guidance as to the applicable reasons for doing so other than for closing a business.Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in Iowa if you no longer have sales tax nexus?

Iowa has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. However, Iowa Department of Revenue Policy Letter 06240045 states that nexus for corporate income tax is determined on a year-by-year basis, thus there is a possibility that sales tax nexus may also be determined on a year-by-year basis.

 

How do you cancel your sales tax permit in Iowa?

In order to cancel your sales tax permit in Iowa, you can close your account by submitting the Combined Business Change Form online or by completing the Iowa Business Tax Cancellation Form 92-034.

 

Where can I go to learn more about canceling my sales tax permit in Iowa?

You can learn more about closing your sales tax permit in Iowa by reading about managing Iowa business permit registrations.


 

Kansas

Are you allowed to cancel your sales tax permit in Kansas?

You are allowed to cancel your sales tax permit in Kansas if you sold or closed your business, or have no activity to report. Generally speaking, you would have no taxable sales to report if you no longer had nexus in the state. 

 

How long do you need to keep your sales tax permit in Kansas if you no longer have sales tax nexus?

Generally speaking, you should be able to close your sales tax permit in a state if you no longer have sales tax nexus there. However, Kansas has not provided specific guidance on when you are allowed to close your sales tax permit. 

 

How do you cancel your sales tax permit in Kansas?

In order to cancel your sales tax permit in Kansas, you need to close your account by completing the Kansas CR-108 Notice of Tax Account Closure form.

 

Where can I go to learn more about canceling my sales tax permit in Kansas?

You can learn more about closing your sales tax permit in Kansas by reading about what to do if your business is closed, sold, or has no activity to report. You can also learn more by reading Kansas’s frequently asked questions (FAQs) about sales tax.


 

Kentucky

Are you allowed to cancel your sales tax permit in Kentucky?

You are allowed to cancel your sales tax permit in Kentucky. Kentucky gives the following reasons to cancel your sales tax permit: business closed/business sold, no further Kentucky activity, ceased having employees, ceased making retail and/or wholesale sales of tangible personal property or digital property, death of owner, converted to another ownership type and must reapply for new accounts, or merged out of existence.

 

How long do you need to keep your sales tax permit in Kentucky if you no longer have sales tax nexus?

You are required to keep your Kentucky sales tax permit until the effective date of cancelling your account. From the wording of the form, it appears you are eligible to cancel your sales tax permit until you no longer have any activity in the state (nexus).

 

How do you cancel your sales tax permit in Kentucky?

In order to cancel your sales tax permit in Kentucky, you need to close your account by completing “Section F” of the Update or Cancellation of Kentucky Tax Accounts form 10A104-1.

 

Where can I go to learn more about canceling my sales tax permit in Kentucky?

You can learn more about closing your sales tax permit in Kentucky by reading Kentucky’s additional tax registration information as well as by reading Kentucky’s instructions for the Update or Cancellation of Kentucky Tax Accounts form.


 

Louisiana

Are you allowed to cancel your sales tax permit in Louisiana?

You are allowed to cancel your sales tax permit in Louisiana. However, Louisiana has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you are allowed to close your sales tax permit if you no longer have sales tax nexus in the state. 

 

How long do you need to keep your sales tax permit in Louisiana if you no longer have sales tax nexus?

Generally speaking, you are allowed to close your sales tax permit if you no longer have sales tax nexus in the state. Louisiana has not given any definitive guidance as to when you are allowed to close your sales tax permit if you no longer have nexus. 

 

How do you cancel your sales tax permit in Louisiana?

In order to close your sales tax permit in Louisiana, you will need to complete the Louisiana Request to Close Business Tax Accounts form R-3406.

 

Where can I go to learn more about canceling my sales tax permit in Louisiana?

You can learn more about closing your sales tax permit in Louisiana by reading the Louisiana Department of Revenue frequently asked questions.

 

Free State Audit Risk Guide

See which states pose the greatest risk to your business.

State-by-State Audit Risk Percentages

 

Still More Information on Closing Sales Tax Permits in Each State

Are you still hanging in there?  We aren’t done yet!  There is still more information on how to close your sales tax account in each state. Remember, you can just follow the links at the top of the post to jump close to the information regarding any states.  

 

Maine

 

Are you allowed to cancel your sales tax permit in Maine?

You are allowed to cancel your sales tax permit in Maine. However, Maine likely requires that you have closed or sold your business in order to legally cancel your sales tax permit.

 

How long do you need to keep your sales tax permit in Maine if you no longer have sales tax nexus?

It seems unlikely that you would be able to cancel your sales tax permit in Maine due to no longer having sales tax nexus.

 

How do you cancel your sales tax permit in Maine?

In order to cancel your sales tax permit in Maine, you will need to check a box on your Maine sales tax return indicating that you have closed or sold your business. You may do this on Maine’s online portal as well.

 

Where can I go to learn more about canceling my sales tax permit in Maine?

You can learn more about closing your sales tax permit in Maine by visiting Maine’s sales & use tax page as well as Maine’s guidance for remote sellers.


 

Maryland

 

Are you allowed to cancel your sales tax permit in Maryland?

You are allowed to cancel your sales tax permit in Maryland. Maryland allows you to cancel your sales tax permit if you no longer have nexus in the state of Maryland and are no longer required to file sales tax returns.

 

How long do you need to keep your sales tax permit in Maryland if you no longer have sales tax nexus?

You will need to keep your sales tax permit in Maryland until you submit your final return.

 

How do you cancel your sales tax permit in Maryland?

In order to cancel your sales tax permit in Maryland, you will need to complete the Maryland Final Return Form 202FR. You could also cancel your sales tax permit by calling 1-800-638-2937.

 

Where can I go to learn more about canceling my sales tax permit in Maryland?

You can learn more about closing your sales tax permit in Maryland by reading about Maryland’s nexus information for sales & use tax, by reading about how to close a business in Maryland, or by reading Maryland’s tax alert regarding remote sellers.


 

Massachusetts

 

Are you allowed to cancel your sales tax permit in Massachusetts?

You are allowed to cancel your sales tax permit in Massachusetts. However, Massachusetts has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you are allowed to close your sales tax permit if you no longer have sales tax nexus in the state. 

 

How long do you need to keep your sales tax permit in Massachusetts if you no longer have sales tax nexus?

Generally speaking, you are allowed to close your sales tax permit if you no longer have sales tax nexus in the state. Massachusetts has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus.

 

How do you cancel your sales tax permit in Massachusetts?

In order to close your sales tax permit in Massachusetts, you will need to visit MassTaxConnect (Massachusetts’s online portal for sales tax). You may also call 617-887-6367 or toll-free in Massachusetts at 800-392-6089.

 

Where can I go to learn more about canceling my sales tax permit in Massachusetts?

You can learn more about closing your sales tax permit in Massachusetts by reading about the requirements for closing your business in Massachusetts as well as visiting Massachusetts’s homepage for sales & use tax.


 

Michigan

 

Are you allowed to cancel your sales tax permit in Michigan?

You are allowed to cancel your sales tax permit in Michigan. Fortunately, Michigan explicitly allows you to cancel your sales tax permit if you no longer have sales tax nexus.

 

How long do you need to keep your sales tax permit in Michigan if you no longer have sales tax nexus?

Sales tax nexus in Michigan continues for the duration of the month that nexus was established and for the following eleven months. Thus, if you do not have activities that would create sales tax nexus for eleven consecutive months, you would no longer have sales tax nexus after that time and would be then able to cancel your sales tax permit.

 

How do you cancel your sales tax permit in Michigan?

In order to close your sales tax permit in Michigan, you will need to complete the Michigan Notice of Change or Discontinuance form 163.

 

Where can I go to learn more about canceling my sales tax permit in Michigan?

You can learn more about closing your sales tax permit in Michigan due to no longer having economic nexus by reading Michigan Revenue Administrative Bulletin 2015-22. You can also read about the process of closing your sales tax permit.


 

Minnesota

 

Are you allowed to cancel your sales tax permit in Minnesota?

You are allowed to cancel your sales tax permit in Minnesota. Fortunately, it seems that Minnesota allows you to cancel your sales tax permit if you no longer have sales tax nexus.

 

How long do you need to keep your sales tax permit in Minnesota if you no longer have sales tax nexus?

It appears Minnesota requires you to keep your sales tax permit for the duration of the month that nexus was established and the following eleven months. Thus, if you do not have activities that would create sales tax nexus for eleven consecutive months, you would no longer have sales tax nexus after that time and would be then able to cancel your sales tax permit.

 

How do you cancel your sales tax permit in Minnesota?

In order to close your sales tax permit in Minnesota, you will need to complete the process through the Minnesota e-Services portal, by emailing business.registration@state.mn.us, or by calling 1-800-657-3605.

 

Where can I go to learn more about canceling my sales tax permit in Minnesota?

You can learn more about closing your sales tax permit in Minnesota by reading how to close an account or business in Minnesota. You may also read Minnesota Revenue Notice #00-10 for guidance on when to cancel your sales tax permit due to no longer having sales tax nexus.


 

Mississippi

Are you allowed to cancel your sales tax permit in Mississippi?

You are allowed to cancel your sales tax permit in Minnesota. However, Minnesota has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in Mississippi if you no longer have sales tax nexus?

Mississippi has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Mississippi?

In order to close your sales tax permit in Mississippi, you will need to complete the process through the Mississippi Taxpayer Access Point (TAP).

 

Where can I go to learn more about canceling my sales tax permit in Mississippi?

You can learn more about closing your sales tax permit in Mississippi by reading Mississippi’s frequently asked questions (FAQs) about sales tax.


 

Missouri

Are you allowed to cancel your sales tax permit in Missouri?

You are allowed to cancel your sales tax permit in Missouri. However, Missouri has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in Missouri if you no longer have sales tax nexus?

Missouri has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Missouri?

In order to close your sales tax permit in Missouri, you will need to complete Missouri’s Final Report Form 5633, email the department at businesstaxregister@dor.mo.gov, or call 573-751-5860.

 

Where can I go to learn more about canceling my sales tax permit in Missouri?

You can learn more about closing your sales tax permit in Missouri by reading about how to maintain registration information in Missouri.


 

Nebraska

 

Are you allowed to cancel your sales tax permit in Nebraska?

You are allowed to cancel your sales tax permit in Nebraska. However, Nebraska has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in Nebraska if you no longer have sales tax nexus?

Nebraska has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in Nebraska?

In order to close your sales tax permit in Nebraska, you will need to complete the Nebraska Change Request Form 22 or check the appropriate box to cancel your permit while filing your final sales tax return. You may also do this on the Nebraska Business Electronic Filing System.

 

Where can I go to learn more about canceling my sales tax permit in Nebraska?

You can learn more about closing your sales tax permit in Nebraska by reading about how to close your business accounts in Nebraska.


 

Nevada

 

Are you allowed to cancel your sales tax permit in Nevada?

You are allowed to cancel your sales tax permit in Nevada if you are closing, re-structuring, or selling the business. You are not allowed to cancel your sales tax permit if you no longer have economic nexus.

 

How long do you need to keep your sales tax permit in Nevada if you no longer have sales tax nexus?

You need to keep your sales tax permit in Nevada even if you no longer have sales tax nexus. However, once it is established that you no longer have economic nexus, you are no longer required to collect and remit sales tax. At that point, you must still file all returns, however you would mark all sales as exempt. 

Nevada clarified this in their FAQ:

“The Marketplace Facilitator, Marketplace Seller or Remote Seller must collect Nevada sales tax starting on the first day of the first calendar month that begins at least 30 calendar days after the Marketplace Facilitator, Marketplace Seller or Remote Seller meets or exceeds the Nevada retail sales threshold. They must collect the tax through the end of the calendar year in which the sales threshold was met or exceeded as well as the entire next calendar year. If the Marketplace Facilitator, Marketplace Seller or Remote Seller that is registered fails to meet or exceed the sales threshold at any point in the second year, they are not required to collect and remit the tax in year three. They do not need to collect the tax; however, they still need to file a return to report their total sales in column A and exempt them out in column B.

If the Marketplace Facilitator, Marketplace Seller or Remote Seller meets or exceeds the sales threshold at any point in year three, they must begin collecting Nevada sales tax on the first day of the first calendar month that begins at least 30 calendar days after the seller met or exceeded the sales threshold.”

 

How do you cancel your sales tax permit in Nevada?

In order to close your sales tax permit in Nevada, you will need to complete the Nevada Sales/Use Tax Account Close Out Form.

 

Where can I go to learn more about canceling my sales tax permit in Nevada?

You can learn more about closing your sales tax permit in Nevada by reading Nevada’s marketplace facilitator/seller frequently asked questions (FAQs).


 

New Jersey

 

Are you allowed to cancel your sales tax permit in New Jersey?

You are allowed to cancel your sales tax permit in New Jersey. However, New Jersey has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How long do you need to keep your sales tax permit in New Jersey if you no longer have sales tax nexus?

New Jersey has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How do you cancel your sales tax permit in New Jersey?

In order to close your sales tax permit in New Jersey, you will need to complete the New Jersey Change Tax/Employer Registration Records Form REG-C-L.

 

Where can I go to learn more about canceling my sales tax permit in New Jersey?

You can learn more about closing your sales tax permit in New Jersey by reading about how to end your tax registration in New Jersey.


 

New Mexico

 

Are you allowed to cancel your sales tax permit in New Mexico?

You are allowed to cancel your sales tax permit in New Mexico. However, New Mexico has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How long do you need to keep your sales tax permit in New Mexico if you no longer have sales tax nexus?

New Mexico has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How do you cancel your sales tax permit in New Mexico?

In order to close your sales tax permit in New Mexico, you will need to complete the New Mexico Business Tax Registration form ACD-31015 or request cancellation through New Mexico’s online Taxpayer Access Point (TAP).

 

Where can I go to learn more about canceling my sales tax permit in New Mexico?

You can learn more about closing your sales tax permit in New Mexico by reading about how to close a business account in New Mexico.


 

New York

 

Are you allowed to cancel your sales tax permit in New York?

You are allowed to cancel your sales tax permit in New York. However, New York has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How long do you need to keep your sales tax permit in New York if you no longer have sales tax nexus?

New York has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there.

 

How do you cancel your sales tax permit in New York?

In order to close your sales tax permit in New York, you will need to complete a New York final sales tax return via New York’s Online Services portal.

 

Where can I go to learn more about canceling my sales tax permit in New York?

You can learn more about closing your sales tax permit in New York by reading about filing a final sales tax return in New York or by reading about amending or surrendering a Certificate of Authority (your sales tax permit).


 

North Carolina

 

Are you allowed to cancel your sales tax permit in North Carolina?

You are allowed to cancel your sales tax permit in North Carolina. However, it seems that North Carolina does not allow you to cancel your sales tax permit unless you are closing a business or because of the seasonality of your business (i.e. you only do business a few months of the year and therefore do not need to collect & file sales tax for the months in which your business is not operating).

 

How long do you need to keep your sales tax permit in North Carolina if you no longer have sales tax nexus?

North Carolina likely does not allow you to cancel your sales tax permit if you no longer have sales tax nexus.

 

How do you cancel your sales tax permit in North Carolina?

In order to close your sales tax permit in North Carolina, you will need to complete the North Carolina Out-of-Business Notification Form NC-BN.

 

Where can I go to learn more about canceling my sales tax permit in North Carolina?

You can learn more about closing your sales tax permit in North Carolina by reading North Carolina’s frequently asked questions (FAQs) about sales tax.


 

North Dakota

 

Are you allowed to cancel your sales tax permit in North Dakota?

You are allowed to cancel your sales tax permit in North Dakota. When North Dakota removed the transaction threshold from its economic nexus requirements, North Dakota allowed taxpayers who previously only had nexus due to the transactions threshold to cancel their permit. Thus, it is likely that any taxpayer who no longer has nexus can cancel their sales tax permit in North Dakota.

 

How long do you need to keep your sales tax permit in North Dakota if you no longer have sales tax nexus?

When North Dakota removed the transaction threshold from its economic nexus requirements, North Dakota allowed taxpayers who previously only had nexus due to the transactions threshold to cancel their permit on the effective date of the repeal of the transaction threshold. Thus, it would appear likely that a taxpayer can cancel their sales tax permit on the effective date of when their sales tax nexus expired, but North Dakota has not provided specific guidance. 

 

How do you cancel your sales tax permit in North Dakota?

In order to close your sales tax permit in North Dakota, you will need to request cancellation of your sales permit via the North Dakota Taxpayer Access Point (TAP).

 

Where can I go to learn more about canceling my sales tax permit in North Dakota?

You can learn more about closing your sales tax permit in North Dakota by reading about North Dakota’s requirements for remote sellers sales tax.


 

Ohio

 

Are you allowed to cancel your sales tax permit in Ohio?

You are allowed to cancel your sales tax permit in Ohio. However, Ohio has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How long do you need to keep your sales tax permit in Ohio if you no longer have sales tax nexus?

Ohio has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How do you cancel your sales tax permit in Ohio?

In order to close your sales tax permit in Ohio, you will need to complete a final return on the Ohio Business Gateway portal by selecting “cancel my account” or by completing the Ohio Business Account Update Form if you already filed your last return.

 

Where can I go to learn more about canceling my sales tax permit in Ohio?

You can learn more about closing your sales tax permit in Ohio by reading about how to close your business accounts in Ohio.


 

Oklahoma

 

Are you allowed to cancel your sales tax permit in Oklahoma?

You are allowed to cancel your sales tax permit in Oklahoma. However, Oklahoma has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How long do you need to keep your sales tax permit in Oklahoma if you no longer have sales tax nexus?

Oklahoma has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How do you cancel your sales tax permit in Oklahoma?

In order to close your sales tax permit in Oklahoma, you will need to mark the date of request cancellation on your final sales tax return via Oklahoma’s Taxpayer Access Point (TAP).

 

Where can I go to learn more about canceling my sales tax permit in Oklahoma?

You can learn more about closing your sales tax permit in Oklahoma by visiting Oklahoma’s homepage for sales tax.


 

Pennsylvania

 

Are you allowed to cancel your sales tax permit in Pennsylvania?

You are allowed to cancel your sales tax permit in Pennsylvania. However, Pennsylvania has not given much guidance as to the applicable reasons for doing so other than for closing a business. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How long do you need to keep your sales tax permit in Pennsylvania if you no longer have sales tax nexus?

Pennsylvania has not given any definitive guidance as to when you can cancel your sales tax permit if you no longer have sales tax nexus. Generally speaking, you can close your sales tax permit in a state if you no longer have sales tax nexus there. 

 

How do you cancel your sales tax permit in Pennsylvania?

In order to close your sales tax permit in Pennsylvania, you will need to use the “Enterprise Maintenance” feature found in the Pennsylvania Electronic Tax Information and Data Exchange System (e-TIDES) portal or complete the Pennsylvania Business/Account Cancellation Form REV-1706.

 

Where can I go to learn more about canceling my sales tax permit in Pennsylvania?

You can learn more about closing your sales tax permit in Pennsylvania by reading about how to close your business accounts in Pennsylvania.

Free State Audit Risk Guide

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Disclaimer: Our attorney wanted you to know that no financial, tax, legal advice or opinion is given through this post. All information provided is general in nature and may not apply to your specific situation and is intended for informational and educational purposes only. Information is provided “as is” and without warranty.

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