Close Business Location
You are responsible for filing a sales tax return covering the final filing period. In addition, you may owe tax on items you bought tax-free, intending to sell them in your business. Use tax is due on the purchase price of unsold items that were diverted to personal use, or used up in the course of business, or given away as gifts or promotional items.
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.