If you’ve decided that your eBay Business has become less than profitable, then it may be time to close it. Here are steps you should take to close out your eBay business.
Have a clearance sale. If you are running a full or part time eBay business, you might have a good deal of inventory on hand. To get rid of that inventory, you may want to start listing your auctions as clearance sales and lowering your starting prices and store prices significantly. Your goal at this time should not be to make a profit, but to try to break even with what you spent. If you don't want to deal with auctions anymore, try to sell the items on Craigslist or similar message boards.
Step2
Consider giving the leftovers to good will. If you have items that you were unable to sell after a clearance period, make a spreadsheet that lists each item and its value. Bring your items to a Goodwill store and have them sign your spreadsheet as a receipt. You can use your donation as a tax deduction.
Step3
Keep track of losses. Take careful records as you sell off and give away your items to keep track of any profit or losses for each item. Chances are you will have a loss. This will be useful at tax time.
Step4
Close Your eBay Store. If you have an eBay business, you also have an eBay store. Failing to close your store quickly will run up costly eBay fees. To close your store, find the eBay store page by clicking on the Site Map link located on the upper right corner of the eBay home page.
Step5
Don’t forget to cancel your eBay subscriptions. Free tracking subscriptions that come with your eBay store cease to be free once you close the store. Failure to also cancel the subscriptions will cost you more money.
Tips & Warnings
You might want to have a garage sale to get rid of your eBay inventory.
Novice 
