You Can Easily File Your Return Online. Filing your return online is an easy and efficient method of filing your sales and use tax return.Retailers engaged in business in California must register with the California Department of Tax and Fee Administration (CDTFA) and pay the state's sales tax. One of the simplest and quickest ways to acquire capital for your small business is through accounts receivable financing. The accounts receivable are installment obligations within the meaning of sec. The NOA is a standard document in the industry. Once the setup process is complete, your company can begin to sell invoices to the factor. What were your total annual sales in the last full year? This video illustrates how to account for the sale of accounts receivable both with and without recourse under Canadian IFRS and ASPE. Accounts Receivable (AR) represent money due for services performed or merchandise sold.