New Business Unit with Same Tax ID (Recycled)

We have multiple business Unit defined, and need to create a new one.  The Finance department recycled one of our previous, now closed Business Units Tax ID's and would like to assign that to the new Business Unit.  Will there be any issues or errors  if we create and define the new Business Unit, and use the recycled TAX ID, which is also assigned to an OLD, not in use Business Unit?