1. If you are no longer doing business, you can close your account one of the following ways:
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.
You can also use a Business Information Change Form if:
Your business is still open and you want to close a business location only.
You want to cancel a trade name only.
The information you provide will be shared, if applicable, with the following Washington State programs:
Business Licensing (Business Licensing Service)
Unemployment Insurance Account (Employment Security)
Workers Compensation Insurance Account (Labor & Industries)
2. After you close your account:
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.