The question applies either way. If you sold, closed, or disposed of the business, then you have to show your disposition of any vehicle used in that business. Since you closed your business and kept the vehicle, the disposition of the vehicle is "removed for personal use".
As far as the IRS is concerned, your business is not closed, sold or disposed of until you have reported the disposition of all assets in the business, and that includes any and all vehicular business use.
