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Going Out Of Business Requirement

Sales Permits Needed

Any individual or business which operates or advertises a "fire sale" or "going out of business sale," or any such liquidation sale, is required by the state to apply for and purchase a Going Out Of Business Permit.

Included with the application will be a copy of the proposed advertising, the current county local business tax receipt, and a current inventory listing of the goods to be sold.

Prior to the permit being issued, all tangible personal property and real estate taxes must be paid. The permit is valid for 60 consecutive days and the fee is $50 (fifty-dollars).

Click here to retrieve the Going Out Of Business Application (in PDF)... |Get Adobe Reader|

Going Out Of Business Permits are available at the Tax Collector's Service Centers.