Can a certificate of registration be cancelled for inactivity?
Yes. A certificate of registration issued to a retailer who makes taxable sales becomes void if, for a period of 18 months, the retailer files no returns or files returns showing no sales. Annually, the Department reviews sales and use tax accounts and cancels the sales and use tax registration numbers of those accounts that have file returns showing no sales for the past 18 months. If your account is cancelled for this purpose, you will be notified by mail and given an opportunity to reactivate your account.
Related Questions
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- Can a certificate of registration be cancelled for inactivity?
