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Division of Revenue and Enterprise Services

Change Tax/Employer Registration Records

You may file the following changes via the online REG-C-L:

  • Changes in filing status (partnerships and proprietorships only);
  • Report a new business mailing address;
  • Change business tax or employer eligibilities;
  • End tax eligibilities;
  • Add/update electronic fund transfer payment registrations
  • Change business cycles (all year to seasonal or the reverse);
  • Replace your temporary tax/employer ID with your official tax/employer ID; or
  • Register as the managerial member of a combined group.

You must file a paper REG-C-L for the following change types:

  • Register a new location for an existing business
  • Purchase or sale of a business showing new owner(s)

Please note that you cannot use the REG-C-L for the following purposes:

  • Register a new business for tax/employer purposes (Form/Register the business per the process set forth on our home page.
  • Make changes in legal structure or ownership type – e.g., the business changes from a proprietorship to a partnership or LLC. For registry purposes, the resulting entity is a new business. (Form/Register the business per the process set forth on our home page.
  • Amend original business entity charter documents such as amendments to certificates of incorporation (Amend original certificates per the process set forth on our home page.

To request that your business be placed on a non-reporting basis for Sales and Use Tax. File Form C-6205-ST .

Last Updated: Wednesday, 01/29/20