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Closing, Selling or Changing a Business

If you are closing your business or selling to a new owner, You Will Need To...

Cancel your registration(s) with the Iowa Department of Revenue

Until you cancel, we will continue to expect returns to be filed. This could result in the Department sending a non-filing notice.

Notify the Department when any of the following changes:

  • Business name
  • Mailing address
  • Location of the business:
    • For Sales Tax:
      • When the new location is in the same county a new sales tax permit is not needed.
      • If the new location is in a different county, the owner must cancel the current sales tax permit and apply for a new one.
  • Officers or partners
  • Filing frequency

Don't forget to let other agencies and businesses know!