If your subchapter S corporation is a healthy corporation with no significant debt owed compared to its assets, I really see no reason why you need to dissolve it and create another corporation to do retail.Rather the best way to convert the export business operations to a retail shop via the entity that you are operating under is to have a noticed shareholders meeting where there be a request for a vote of the shareholders to change the type of business operations the entity conducts and a vote to that effect.Assuming that the request is passed, there needs to be written minutes of the vote placed in the corporate book and the corporation simply starts a new line of business operations with shareholder approval. Make sure you have good insurance coverage.The above suggestion is the most economical way of getting the result you want and the quickest.