How do I get a Business Tax Certificate? Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale if:.There are three ways to file the Business Property Statements (571-L). 1. Filing your statement via the internet. 2. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. San Jose business attorneys such as DPA Law PC can help guide your management of the business asset purchase and sale process. Fill out the contact form or call us at (408) 436-0789 to schedule your free consultation. Business Tax Exemption Forms.