taxes

Ending Your Texas Tax Responsibility

If you are no longer in business or have closed a business location, you must take action to satisfy your tax filing responsibilities with the Texas Comptroller of Public Accounts.

Franchise Tax

Both Texas-formed and out-of-state entities registered with the Texas Secretary of State must satisfy all state tax filing requirements before they can reinstate, terminate, merge or convert a business. Visit our Reinstating or Terminating a Business webpage.

Sales Tax

Sales taxpayers closing a place of business are responsible for filing a sales tax return covering sales through their last date of business. In addition, use tax may be due on items purchased tax free for resale by the business. Use tax is due on the purchase price of unsold items that were diverted to personal use, used in business operations or given away as gifts or promotional items. If you continue to engage in business activities in Texas after you close your business, you are required to collect Texas sales and use tax on all sales mailed, shipped or delivered in Texas, including sales made via the internet. Visit our Close Business Location online form.

Other Tax Types

For all other Texas tax types, visit our Contact Us webpage. Select "Frequently Called Numbers" to find the appropriate Comptroller’s office phone number to use in closing your tax account.