Sales taxpayers closing a place of business are responsible for filing a sales tax return covering the final filing period. In addition, tax may be due on items purchased tax free for sale through the business. Use tax is due on the purchase price of unsold items that were diverted to personal use, used in the course of business or given away as gifts or promotional items.
Merchants who continue to engage in business activities in Texas after closing a place of business are required to collect state sales and use taxes on all merchandise mailed, shipped or delivered in Texas, including sales made via the Internet. If you continue to engage in business 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.