1. Close my account.

If you are dissolving a corporation registered to do business in Washington you must contact the Secretary of State. A Withdrawal or Dissolution of a Corporation and Guaranty form must be completed and, once approved, we will issue a Revenue Clearance Certificate that you must submit to the Secretary of State before your account can be closed.

2. After you close your account:

• Complete an excise tax return and pay all taxes owed within 10 days.
• Pay use tax on inventory converted to personal use (if sales tax was not paid).
• Keep your business records for five years.
• Contact other Washington State agencies to close your account with them.

Out-of-state businesses with nexus in this state have a continuing tax obligation for five years after they stop doing business in Washington. During this five-year period:

• Business and occupation tax applies to income from sales and services in Washington.
• Sales tax must be collected on all taxable retail sales in Washington.