1. Close my account.

Note: If you are dissolving a corporation registered to do business in Washington you must contact the Secretary of State. You'll need to provide them with a Revenue Clearance Certificate issued by the Department of Revenue.

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 and making retail sales in this state have a continuing sales tax collection obligation for the following calendar years after the calendar year in which they stop doing business in Washington.

Business and occupation tax applies to sales in Washington up until the end of the calendar year after the calendar year in which they stop doing business in Washington.

For more information, see our Special Notice on Trailing Nexus.