Cancel Sales and Use Account Right Idea?

It's okay that Keith cancelled his sales and use account because his business doesn't really sell products, but he'll still need to keep up with the salex tax and set aside for it.

QUESTION: Keith and his wife own a small business.  He has cancelled his sales and use account because they don’t sell products, only services.  Did he do the right thing? 

ANSWER: The trick with sales tax in a small business is making sure you continue to set the money aside so that you can send it in on time.  Not sending in your quarterlies will sink your business.  Since you have such a low volume in product sales, it’s not a big deal to keep up with it.