This is a confusing one and it’s understandable because just about all the other major taxes require that you mark the return as final – except Sales and Use Tax. And even on the online closure request form it advises for you to file a final return – but it needs to be reworded to exclude Sales Tax. On the Corporate and Reemployment Tax returns, there is a box to mark if that is the final return. No box on the Sales and Use Tax Return – see why that would confuse someone? They’re instructed to file a final return, but there’s no place to mark the return as final.
If you’re closing your Sales and Use Tax account, the only thing you need to do is file the return for the period that covers the date you closed your account (and of course submit a request to have your account canceled and you can read how to cancel your account here.) For example, you’re a monthly filer and you’ve submitted a request to FDOR to cancel your account March 23, of 2016. Your ‘final’ return will be considered to be your 03/2016 return. If you’re a quarterly filer, and request to have your account canceled 07/03/2016, your final return will be your 07/01/2016 -09/30/2016 return. And this is to be applied to semi-annual and annual filers as well.