Each new business, such as a corporation, partnership or sole proprietor, must apply for its own permit. The permit cannot be transferred from one business to another.
If you plan to buy an existing business, the inventory of an existing business or the name and goodwill of an existing business, be sure to contact the Comptroller’s office and request a Certificate of No Tax Due.
For more information, see Buying an Existing Business (PDF).
Yes. You can notify the Comptroller's office that you are closing your account by entering the information on the Close Business Location webpage and selecting “Close all outlets for this taxpayer number.”