If you are buying a business or part of a business, you may want to request a Certificate of No Tax Due from the Comptroller’s office. If you don’t get this certificate before you buy the business, you could be required to pay any tax, penalty or interest owed by the seller of the business. Read more information in our publication Buying an Existing Business (PDF).
Yes. You need a new permit for the business.
Yes. You can notify the Comptroller 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.”